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I-3 - Taxation Act

Section 1029.8.139
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1029.8.139. In a particular taxation year, the withdrawal of contributions made to a registered education savings plan is deemed to be made in the following order:
(a)  contributions made in the particular taxation year, in the order in which they were made;
(b)  contributions that were made in a taxation year preceding the particular taxation year and that gave rise to entitlement to the education savings incentive, in the order in which they were made;
(c)  contributions that were made after 20 February 2007 in a taxation year preceding the particular taxation year and that did not give rise to entitlement to the education savings incentive, in the order in which they were made; and
(d)  contributions made before 21 February 2007.
2009, c. 5, s. 480; 2021, c. 18, s. 140.
1029.8.139. In a particular taxation year, the withdrawal of contributions made to a registered education savings plan is deemed to be made in the following order:
(a)  contributions made in the particular taxation year and, if the particular taxation year is the year 2007, after 20 February 2007, in the order in which they were made;
(b)  contributions that were made in a taxation year preceding the particular taxation year and that gave rise to entitlement to the education savings incentive, in the order in which they were made;
(c)  contributions that were made after 20 February 2007 in a taxation year preceding the particular taxation year and that did not give rise to entitlement to the education savings incentive, in the order in which they were made; and
(d)  contributions made before 21 February 2007.
2009, c. 5, s. 480.
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