Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 146.2(9)

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
    If an arrangement that governs a trust ceases to be a TFSA because of the death of the holder of the TFSA,
    Full text

    If an arrangement that governs a trust ceases to be a TFSA because of the death of the holder of the TFSA,

  2. 2009-03-12 to 2013-06-26 View Source
    AnIf an arrangement that isgoverns a qualifyingtrust arrangement at the time it is entered into is deemed notceases to be a retirementTFSA savingsbecause plan,of anthe educationdeath savingsof plan,the aholder retirementof incomethe fund or a disability savings plan.TFSA,
    Full text

    If an arrangement that governs a trust ceases to be a TFSA because of the death of the holder of the TFSA,

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

    An arrangement that is a qualifying arrangement at the time it is entered into is deemed not to be a retirement savings plan, an education savings plan, a retirement income fund or a disability savings plan.