Full text
the arrangement is deemed, for the purposes of subsections (6) and (8), any regulations made under subsection (13), the definition trust in subsection 108(1), paragraph 149(1)(u.2) and the definitions qualified investment and non-qualified investment in subsection 207.01(1), to continue to be a TFSA until, and to cease to be a TFSA immediately after, the exemption-end time, being in this subsection the earlier of