Income Tax rules allow for an automatic rollover of capital property to a spouse for tax purposes when a taxpayer dies. This is often done to make use of a deceased taxpayer’s capital gains exemption.

So, if your spouse is still alive then the question doesn’t really matter much.

We still have to answer the question.  "Doesn't matter much" I am sure is true but if our spouse is still alive are we to answer the question "are you electing out of the automatic rollover....." we need to say YES or NO?

@djenks5 Unless you are going to make the election, then leave it at NO. If neither you or your spouse is deceased, then there is no point in making the election, because there will be no automatic roll over.