T4RIF box 18 spousal transfer

A client passed away in 2021 and had two RRIFs. Both were transferred to the spouse, one in the year of death (2021), the other early in the next year (2022). The one that wasn’t transferred until early in the new year had a T4RIF issued in the name of the deceased spouse with an amount in box 18 for 2021 as one would expect. I’m doing a final return for the deceased for the 2021 tax year. Since the spouse has transferred the total amount to her RRSP within the allowed period of time do I still have to report the T4RIF box 18 amount on the final 2021 return for the deceased? I’m new to returns for deceased taxpayers and would appreciate some help. Thank you.

I don’t know but would like to find out the answer as well. I also have a deceased taxpayer who died near the end of 2021 with a surviving spouse. A T4RIF slip has been issued in the deceased’s name with an amount in box 18. Is this taxable on the final return?