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← Historical versions

Versions of s. 74.5(12)(c)(i)

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
    whilean excess TFSA amount (as defined in subsection 207.01(1)), at the property,time orof the contribution of the property substituted for it, is held under a TFSA of which the spouseTFSA, or common-law partner is the holder, and
    Full text

    an excess TFSA amount (as defined in subsection 207.01(1)), at the time of the contribution of the property under the TFSA, or

  2. 2011-12-15 to 2026-03-26 View Source
    while the property, or property substituted for it, is held under a TFSA of which the spouse or common-law partner is the holder, and
    Full text

    while the property, or property substituted for it, is held under a TFSA of which the spouse or common-law partner is the holder, and

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

    while the property, or property substituted for it, is held under a TFSA of which the spouse or common-law partner is the holder, and