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I-3 - Taxation Act
Section 935.43
Disposition versions
935.43. If the holder of a first home savings account dies and the holder’s survivor is designated as the successor holder of the account, the survivor is, immediately after the time of death, deemed to have entered into a new qualifying arrangement in respect of the first home savings account unless
(a) the survivor is a qualifying individual and the balance of the first home savings account is transferred to a registered retirement savings plan or a registered retirement income fund of the survivor, or distributed to the survivor in accordance with section 935.44, by the end of the calendar year following the year of death; or
(b) the survivor is not a qualifying individual, in which case the balance of the first home savings account is to be transferred to a registered retirement savings plan or a registered retirement income fund of the survivor, or distributed to the survivor in accordance with section 935.44, by the end of the calendar year following the year of death.
