Income Tax Regulations
(2) An issuer of a TFSA who makes a payment of an amount that is required because of paragraph 146.2(9)(b) of the Act to be included in computing the income of a taxpayer for a taxation year shall make an information return in prescribed form.
(3) An issuer of a TFSA that governs a trust shall notify the holder of the TFSA in prescribed form and manner before March of a calendar year if, at any time during the preceding calendar year,
- NOTE: Application provisions are not included in the consolidated text;
- see relevant amending Acts and regulations. SOR/83-866, s. 6;
- SOR/86-522, s. 2;
- SOR/88-165, s. 31(F);
- 2009, c. 2, s. 89.
- Date modified: