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I-3 - Taxation Act

Section 935.37
Disposition versions

Full text
935.37. In computing a taxpayer’s income for a taxation year, there shall be included an amount received by the taxpayer in the year out of a first home savings account of which the taxpayer is the holder, other than an amount that is
(a)  a qualifying withdrawal;
(b)  a designated amount, within the meaning assigned by subsection 1 of section 207.01 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)); or
(c)  an amount otherwise included in computing the taxpayer’s income for the year.
2023, c. 19, s. 98.
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