Income Tax Act
Marginal note:Income inclusion
207.061 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.
- 2010, c. 25, s. 61.
- Date modified: