T4RSP on death - Beneficary or Estate?

Ms X died on May31, 2022 leaving an RRSP with a named beneficiary. The bank paid out the the RRSP less taxes to the beneficiary. At year end, the bank issued a T4RSP to the estate to be included in the final return to pay the taxes on the RRSP at the date of death. At the same time they also issue a T4A to the beneficiary of the same amount less tax withheld to be included in the beneficiary tax return.
Seems like the amount is been or to be tax twice.

In this case who is responsible for the tax, the beneficiary or the deceased?

The Income Tax Act holds both the Estate and the beneficiary jointly responsible for the tax on the RRSP funds. The beneficiary’s responsibility is their pro-rata share of the tax created by the RRSP income on the final return. I haven’t seen a case where the Estate and the beneficiary each get a T4RSP for the same funds. Good luck when CRA does their matching later in the year.

CRA consider that the annuitant received the full amount of the RRSP at the time of death, so the amount should be reported in box 34 of a T4RSP slip issued in the name of the annuitant for the year of death.
The income is reported and tax is paid on the Final T1. Not by the beneficiary or estate.

I have never seen a T4RSP where they take tax off the deemed RRSP amount. Something isn’t right.
Normally the full amount should be paid out the beneficiary. Only if the estate can’t pay the tax will CRA go after the beneficiary.