Income Tax Regulations
Version of section 9006 from 2024-06-20 to 2024-11-26:
9006 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;
(k) a TFSA; and
(l) a FHSA.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- 2016, c. 12, s. 83
- 2024, c. 15, s. 85
- Date modified: