Income Tax Act — I-3.3 207.01
d in accordance with paragraph 146.3(2)(f), (ii) described in paragraph (a) or (b) of the definition contribution in subsection 146.1(1), (iii) described in any of paragraphs (a) to (d) of the definition contribution in subsection 146.4(1), or (iv) an amount transferred in accordance with paragraph 146(16)(a.2) or to which subsection 146.6(7) applies; (c) a transfer of a prohibited investment or a non-qualified investment from the registered plan for consideration, in circumstances where the controlling individual is entitled to a refund under subsection 207.04(4) on the transfer; (d) a transfer of property from one registered plan of a controlling individual to another registered plan of the controlling individual if (i) both registered plans are RRIFs or RRSPs, (ii) both registered plans are TFSAs, (iii) both registered plans are RDSPs, (iv) both registered plans are RESPs, or (v) both registered plans are FHSAs; (e) a transfer of a prohibited investment from the registered plan for consideration, if subsection (13) applies in respect of all or part of the consideration received by the registered plan; (f) a transfer of property from the registered plan in consideration for the issuance of a debt obligation that is an excluded property for the trust governed by the registered plan; or (g) a payment into the registered plan that is a payment of, or in satisfaction of, the principal amount of, or interest on, a debt obligation that is an excluded property for the trust governed by the registered plan. ( opération de swap ) TFSA dollar limit for a calendar year means, (a) for 2009 to 2012, $5,000; (b) for 2013 and 2014, $5,500; (c) for 2015, $10,000; and (d) for each year after 2015, the amount (rounded to the nearest multiple of $500, or if that amount is equidistant from two such consecutive multiples, to the higher multiple) that is equal to $5,000 adjusted for each year after 2009 in the manner set out in section 117.1. ( plafond CÉLI ) transitional prohibited investment benefit , of a controlling individual for a taxation year, means the amount determined by the formula A – B where A is the total of all amounts each of which is income (determined without reference to paragraph 82(1)(b)) earned, or a capital gain realized, in the taxation year by a trust governed by a RRIF or RRSP of the controlling individual that (a) is reasonably attributable, directly or indirectly, to a property that is a prohibited investment, and a transitional prohibited property, for the trust, and (b) in the case of income, is earned after March 22, 2011 and, in the case of a capital gain, accrues after March 22, 2011; and B is the total of all amounts each of which is a capital loss (determined without reference to subparagraph 40(2)(g)(i) and subsection 40(3.4)) realized in the taxation year by a trust governed by a RRIF or RRSP of the controlling individual that (a) is reasonably attributable, directly or indirectly, to a property that is a prohibited investment, and a transitional prohibited property, for the trust, and (b) accrues after March 22, 2011. ( bénéfice transitoire provenant d’un placement interdit ) transitional prohibited property , at any time for a particular trust governed by a registered plan (other than a TFSA) of a controlling individual, means a property that is held by the particular trust at that time, that was held (a) on March 22, 2011 by a trust governed by a RRIF or RRSP of the controlling individual and that was a prohibited investment for that trust on March 23, 2011; or (b) on March 22, 2017 by a trust governed by a RDSP or RESP of the controlling individual and that was a prohibited investment for that trust on March 23, 2017. ( bien interdit transitoire ) unused TFSA contribution room of an individual at the end of a calendar year means, (a) if the year is before 2009, nil; (a.1) in circumstances where the Minister has, in accordance with section 207.06, waived or cancelled all or part of the liability imposed on