Noront Resources

"If the deceased's will states that the spouse or common-law partner is entitled to the amounts paid under the TFSA, or that the spouse or common-law partner is the sole beneficiary of the estate, the spouse or common-law partner becomes the survivor....

All income earned during the exempt period and paid to the beneficiaries, including a survivor, will be included in their income, while earnings that accrued before death would remain exempt."

That sounds to me like beneficiaries other than the spouse/CLP are also eligible for tax-free distributions, except for earnings accruing during the settlement of the estate.

Lar