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I-3 - Taxation Act
Section 935.46
Disposition versions
935.46. An arrangement ceases to qualify as a first home savings account at the time specified in paragraph b of subsection 16 of section 146.6 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) or, if such time is not determined in accordance with that paragraph, at the earliest of the following times:
(a) the end of the maximum participation period of the last holder;
(b) the end of the calendar year following the year of the death of the last holder;
(c) the time at which the arrangement ceases to be a qualifying arrangement; or
(d) the time at which the arrangement ceases to be administered in accordance with the conditions in subsection 2 of section 146.6 of the Income Tax Act.
