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Versions of s. 207.01(1), definition “unused tfsa contribution room”, para (b)

I-3.3 — Income Tax Act · 4 versions · View current text

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

  1. 2017-12-14 to present available View Source
    in any other case, the positive or negative amount determined by the formula A + B + C - D where A is the individual’s unused TFSA contribution room at the end of the preceding calendar year, B is the total of all amounts each of which was a distribution made in the preceding calendar year under a TFSA of which the individual was the holder at the time of the distribution, other than a distribution that is a qualifying transfer, or a specified distribution, C is the TFSA dollar limit for the calendar year, if at any time in the calendar year the individual is 18 years of age or older and resident in Canada, and nil, in any other case, and D is the total of all amounts each of which is a contribution made under a TFSA by the individual in the calendar year, other than a contribution that is a qualifying transfer, or an exempt contribution. (droits inutilisés de cotisation à un CÉLI)
    Full text

    in any other case, the positive or negative amount determined by the formula A + B + C - D where A is the individual’s unused TFSA contribution room at the end of the preceding calendar year, B is the total of all amounts each of which was a distribution made in the preceding calendar year under a TFSA of which the individual was the holder at the time of the distribution, other than a distribution that is a qualifying transfer, or a specified distribution, C is the TFSA dollar limit for the calendar year, if at any time in the calendar year the individual is 18 years of age or older and resident in Canada, and nil, in any other case, and D is the total of all amounts each of which is a contribution made under a TFSA by the individual in the calendar year, other than a contribution that is a qualifying transfer, or an exempt contribution. (droits inutilisés de cotisation à un CÉLI)

  2. 2016-12-15 to 2017-12-14 View Source
    in any other case, the positive or negative amount determined by the formula A + B + C - D where A is the individual’s unused TFSA contribution room at the end of the preceding calendar year, B is the total of all amounts each of which was a distribution made in the preceding calendar year under a TFSA of which the individual was the holder at the time of the distribution, other than a distribution that is a qualifying transfer, or a specified distribution, C is the TFSA dollar limit for the calendar year, if at any time in the calendar year the individual is 18 years of age or older and resident in Canada, and nil, in any other case, and D is the total of all amounts each of which is a contribution made under a TFSA by the individual in the calendar year, other than a contribution that is a qualifying transfer, or an exempt contribution. (droits inutilisés de cotisation à un CÉLI)
    Full text

    in any other case, the positive or negative amount determined by the formula A + B + C - D where A is the individual’s unused TFSA contribution room at the end of the preceding calendar year, B is the total of all amounts each of which was a distribution made in the preceding calendar year under a TFSA of which the individual was the holder at the time of the distribution, other than a distribution that is a qualifying transfer, or a specified distribution, C is the TFSA dollar limit for the calendar year, if at any time in the calendar year the individual is 18 years of age or older and resident in Canada, and nil, in any other case, and D is the total of all amounts each of which is a contribution made under a TFSA by the individual in the calendar year, other than a contribution that is a qualifying transfer, or an exempt contribution. (droits inutilisés de cotisation à un CÉLI)

  3. 2010-12-15 to 2016-12-15 View Source
    in any other case, the positive or negative amount determined by the formula A + B + C - D where A is the individual’s unused TFSA contribution room at the end of the preceding calendar year, B is the total of all amounts each of which was a distribution made in the preceding calendar year under a TFSA of which the individual was the holder at the time of the distribution, other than a distribution that is a qualifying transfer, or a prescribedspecified distribution, C is the TFSA dollar limit for the calendar year, if at any time in the calendar year the individual is 18 years of age or older and resident in Canada, and nil, in any other case, and D is the total of all amounts each of which is a contribution made under a TFSA by the individual in the calendar year, other than a contribution that is a qualifying transfer, or an exempt contribution.
    Full text

    in any other case, the positive or negative amount determined by the formula A + B + C - D where A is the individual’s unused TFSA contribution room at the end of the preceding calendar year, B is the total of all amounts each of which was a distribution made in the preceding calendar year under a TFSA of which the individual was the holder at the time of the distribution, other than a distribution that is a qualifying transfer, or a specified distribution, C is the TFSA dollar limit for the calendar year, if at any time in the calendar year the individual is 18 years of age or older and resident in Canada, and nil, in any other case, and D is the total of all amounts each of which is a contribution made under a TFSA by the individual in the calendar year, other than a contribution that is a qualifying transfer, or an exempt contribution.

  4. 2009-01-01 to 2010-12-15 View Source

    in any other case, the positive or negative amount determined by the formula A + B + C - D where A is the individual’s unused TFSA contribution room at the end of the preceding calendar year, B is the total of all amounts each of which was a distribution made in the preceding calendar year under a TFSA of which the individual was the holder at the time of the distribution, other than a distribution that is a qualifying transfer, or a prescribed distribution, C is the TFSA dollar limit for the calendar year, if at any time in the calendar year the individual is 18 years of age or older and resident in Canada, and nil, in any other case, and D is the total of all amounts each of which is a contribution made under a TFSA by the individual in the calendar year, other than a contribution that is a qualifying transfer, or an exempt contribution.