Hyperlawhypertext legal database Income Tax Act

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

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. 2026-03-26 to present available View Source
    toan theexcess extentFHSA thatamount the(as spousedefined orin common-lawsubsection partner does not,207.01(1)), at the time of the contribution of the property under the TFSA, have an excess TFSA amount (as defined in subsection 207.01(1)); orFHSA.
    Full text

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

  2. 2023-04-01 to 2026-03-26 View Source
    to the extent that the spouse or common-law partner does not, at the time of the contribution of the property under the TFSA, have an excess TFSA amount (as defined in subsection 207.01(1)).207.01(1)); or
    Full text

    to the extent that the spouse or common-law partner does not, at the time of the contribution of the property under the TFSA, have an excess TFSA amount (as defined in subsection 207.01(1)); or

  3. 2011-12-15 to 2023-04-01 View Source
    to the extent that the spouse or common-law partner does not, at the time of the contribution of the property under the TFSA, have an excess TFSA amount (as defined in subsection 207.01(1)).
    Full text

    to the extent that the spouse or common-law partner does not, at the time of the contribution of the property under the TFSA, have an excess TFSA amount (as defined in subsection 207.01(1)).

  4. 2009-01-01 to 2011-12-15 View Source

    to the extent that the spouse or common-law partner does not, at the time of the contribution of the property under the TFSA, have an excess TFSA amount (as defined in subsection 207.01(1)).