Statute
Section 207.061 — Income Tax Act: Income inclusion
Text of the provision Official document
A holder of a TFSA shall include in computing the holder’s income for a taxation year under Part I any portion of a distribution made in the year that is described in subparagraph (a)(ii) of the definition specified distribution in subsection 207.01(1) or subparagraph 207.06(1)(b)(ii) or that is specified by the Minister as part of an agreement to waive or cancel a liability for tax under this Part.
Official source: laws-lois.justice.gc.ca
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from Canadian courts and tribunals with a plain-English summary and legal holding.
Explore case law →