I-3 - Taxation Act

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935.39. Where an amount is transferred from a first home savings account (in this section referred to as the “transferor account”) to another first home savings account, a registered retirement savings plan or a registered retirement income fund and section 935.38 does not apply in respect of the amount transferred, the amount is deemed to have been paid from the transferor account for the benefit of the holder of that account.
2023, c. 19, s. 98.