Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.))
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Act current to 2026-03-17 and last amended on 2026-03-12. Previous Versions
Marginal note:Tax payable on excess FHSA amount
207.021 If, at any time in a calendar month, an individual has an excess FHSA amount, the individual shall, in respect of that month, pay a tax under this Part equal to 1% of the highest such amount in that month.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- 2022, c. 19, s. 51
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