I-3 - Taxation Act

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935.40. Where an amount is transferred from a first home savings account to another first home savings account, a registered retirement savings plan or a registered retirement income fund and the first paragraph of section 935.38 applies only in respect of a portion of the amount transferred, the rules set out in the second paragraph of section 935.38 apply only in respect of that portion and section 935.39 applies in respect of the difference.
2023, c. 19, s. 98.