Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 146.2(7)

I-3.3 — Income Tax Act · 3 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2013-06-26 to present available View Source
    An amount that is credited or added to a deposit that is a TFSA as interest or other income in respect of the TFSA is deemed not to be received by the holder of the TFSA solely because of that crediting or adding.
    Full text

    An amount that is credited or added to a deposit that is a TFSA as interest or other income in respect of the TFSA is deemed not to be received by the holder of the TFSA solely because of that crediting or adding.

  2. 2009-03-12 to 2013-06-26 View Source
    IfAn anamount annuitythat contractis ceases,credited ator added to a particulardeposit time,that is a TFSA as interest or other income in respect of the TFSA is deemed not to be areceived TFSA,by the holder of the TFSA solely because of that crediting or adding.
    Full text

    An amount that is credited or added to a deposit that is a TFSA as interest or other income in respect of the TFSA is deemed not to be received by the holder of the TFSA solely because of that crediting or adding.

  3. 2009-01-01 to 2009-03-12 View Source

    If an annuity contract ceases, at a particular time, to be a TFSA,