Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 74.5(12)(c)

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. 2026-03-26 to present available View Source
    to the individual’s spouse or common-law partner, while the property (or property substituted for it) is held under a TFSA or FHSA of which the spouse or common-law partner is the holder and to the extent that the spouse or common-law partner does not have
    Full text

    to the individual’s spouse or common-law partner, while the property (or property substituted for it) is held under a TFSA or FHSA of which the spouse or common-law partner is the holder and to the extent that the spouse or common-law partner does not have

  2. 2011-12-15 to 2026-03-26 View Source
    to the individual’s spouse or common-law partner,
    Full text

    to the individual’s spouse or common-law partner,

  3. 2009-01-01 to 2011-12-15 View Source

    to the individual’s spouse or common-law partner,