[troutman]

Assets you can designate directly (like RRSPs, insurance and joint assets) flow to the beneficiary outside your will. These assets are not part of the "estate". With some assets you may be able to designate alternate beneficiaries. If not, that asset will flow into your estate if your main beneficiary predeceases you.

You can draft clauses in the will that over-ride those designations, but most often people keep them out of the estate (one reason is to avoid probate on those assets).

RRSPs roll-over to a spouse without tax. To any other beneficiary, the taxes would have to be paid first.