Versions of s. 146.6(7)(c)

I-3.3 — Income Tax Act · 2 versions · View current text

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

2024-06-20 to present available View Source

if the transfer is not made to another FHSA of the holder of the transferor FHSA, the amount does not exceed the amount determined by the formula A − B where A is the amount that is the total fair market value, immediately before the particular time, of all property held by a FHSA under which the last holder of the transferor FHSA is athe last holder, and B is the excess FHSA amount (as defined in subsection ~~207.01(1))~~207.‍01(1)) of the last holder of the transferor FHSA atimmediately before the particular time.

Full text

if the transfer is not made to another FHSA of the holder of the transferor FHSA, the amount does not exceed the amount determined by the formula A − B where A is the amount that is the total fair market value, immediately before the particular time, of all property held by a FHSA under which the last holder of the transferor FHSA is the last holder, and B is the excess FHSA amount (as defined in subsection 207.‍01(1)) of the last holder of the transferor FHSA immediately before the particular time.
2023-04-01 to 2024-06-20 View Source

if the transfer is not made to another FHSA of the holder of the transferor FHSA, the amount does not exceed the amount determined by the formula A − B where A is the amount that is the total fair market value, immediately before the particular time, of all property held by a FHSA under which the holder of the transferor FHSA is a holder, and B is the excess FHSA amount (as defined in subsection 207.01(1)) of the holder of the transferor FHSA at the particular time.