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Income Tax Act

Version of section 207.061 from 2010-12-15 to 2013-12-11:

Marginal note:Income inclusion

 A holder of a TFSA shall include in computing the holder’s income for a taxation year under Part I the total of all amounts each of which is the portion of a distribution made in the year that is described in

  • (a) subparagraph 207.06(1)(b)(ii);

  • (b) subsection 207.06(3); or

  • (c) subparagraph (a)(ii) of the definition specified distribution.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 2010, c. 25, s. 61

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