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Income Tax Regulations

Version of section 9006 from 2017-07-01 to 2024-06-19:


 For the purposes of the definition excluded account in subsection 270(1) of the Act, the following accounts are prescribed:

  • (a) a registered retirement savings plan;

  • (b) a registered retirement income fund;

  • (c) a pooled registered pension plans;

  • (d) a registered pension plan;

  • (e) a registered disability savings plan;

  • (f) a registered education savings plan;

  • (g) a deferred profit sharing plan;

  • (h) a net income stabilization account, including a NISA Fund No. 2;

  • (i) an eligible funeral arrangement;

  • (j) a dormant account if the balance or value of the account does not exceed 1,000 USD; and

  • (k) a TFSA.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 2016, c. 12, s. 83

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