Client passed away in 2018. T4RSP slip was received for unmatured RRSP.

Said RRSP was rolled over to spouse in 2021, upon maturity.

Would appreciate some help in how to treat the 2 events. My understanding is a request can be made to CRA to adjust client’s 2018 return for the maximum required to reduce taxes to nil, include the same amount as RRSP withdrawal in spouse’s 2021 return, and offset with the rollover receipt. Can anyone confirm? Thank You.