Marginal note:Contributions to R.H.O.S.P. after May 22, 1985
146.2 (22) There shall be included in computing the income of a taxpayer for the 1985 taxation year an amount equal to that portion of the income of a registered home ownership savings plan, under which the taxpayer is a beneficiary, that can reasonably be considered to have accrued to the end of 1985, to have become receivable or to have been received before the end of 1985, and to be attributable to amounts contributed after May 22, 1985 to or under the plan.
Marginal note:“Application of s. 146.2(1) of R.S.C., 1952, c. 148”
(23) The definitions in subsection 146.2(1) of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, as it read in its application to the 1985 taxation year, apply to subsection 146.2(22).
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- 1974-75-76, c. 26, s. 100
- 1976-77, c. 4, s. 57
- 1977-78, c. 1, s. 73
- 1979, c. 5, s. 48
- 1980-81-82-83, c. 40, s. 97, c. 140, s. 99
- 1984, c. 1, s. 81
- 1986, c. 6, s. 82
- Date modified: