Versions of s. 207.01(1), definition “excess fhsa amount”, para (a)

the amount determined by the formula A + B + C − D − E − F where A is nil, if the individual had not started their maximum participation period in the preceding taxation year, and the individual’s excess FHSA amount determined at the end of the immediately preceding taxation year, in any other case; B is the total of all amounts each of which is a contribution made to a FHSA by the individual in the taxation year at or before the particular time; C is the total of all amounts transferred in the taxation year under paragraph 146(16)(a.2), at or before the particular time, to a FHSA under which the individual is the holder; D is the lesser of$8,000 plus an amount that would have been the individual’s FHSA carryforward for the taxation year if each amount that was included in that individual’s income under subsection 146.6(6) and could have been, immediately prior to the time it was received, a designated amount, had been designated by the individual as a designated amount, and the amount determined by the formula$40,000 − G where G is the total of all amounts that were deducted, could have been deducted or would have been deductible by the individual under subsection 146.6(5) in respect of all preceding taxation years if no amounts were transferred under paragraph 146(16)(a.2) to a FHSA of the individual, and notwithstanding clause (A), an amount had been contributed by the individual to a FHSA in each preceding taxation year that is the amount by which the individual’s net RRSP-to-FHSA transfer amount at the end of that year exceeds the individual’s net RRSP-to-FHSA transfer amount at the start of that year; E is the total of all amounts each of which is a designated amount in respect of a transfer or withdrawal made by the individual in the taxation year before the particular time or an amount required to be included in computing the income of the individual under subsection 146.6(6) in the taxation year before the particular time; and F is the total of all amounts, each of which is the portion of an amount required to be included in computing the income of the individual under subsection 146.6(6) in any preceding taxation year, to the extent that it did not reduce what otherwise would have been the individual’s excess FHSA amount in any preceding taxation year; or