Income Tax Act — I-3.3 146.01
n prescribed form filed with the Minister on or before the particular time (or before such later time as is acceptable to the Minister), (c) an amount (other than an eligible amount) that is received in a calendar year before 1999 and that would be an eligible amount of the individual if the definition eligible amount , as it applied to amounts received before 1999, were read without reference to paragraphs (c) and (e) of that definition, where the individual (i) died before the end of the following calendar year, and (ii) was resident in Canada throughout the period that began immediately after the amount was received and ended at the time of the death, or (d) a particular amount (other than an eligible amount) received while the individual was resident in Canada and in a calendar year if (i) the particular amount would be a regular eligible amount if subsection (2.1) were read without reference to its subparagraph (a)(iii), (ii) a payment (other than an excluded premium) equal to the particular amount is made by the individual under a retirement saving plan that is, at the end of the taxation year of the payment, a registered retirement savings plan under which the individual is the annuitant, and (iii) the payment is made before the end of the second calendar year after the calendar year that includes the particular time referred to in subsection (2.1); ( retrait exclu ) HBP balance of an individual at any time means the amount, if any, by which the total of all eligible amounts received by the individual at or before that time exceeds the total of (a) all amounts designated under subsection (3) by the individual for taxation years that ended before that time, and (b) all amounts each of which is included under subsection (4) or (5) in computing the individual’s income for a taxation year that ended before that time; ( solde RAP ) issuer has the meaning assigned by subsection 146(1); ( émetteur ) participation period of an individual means each period (a) that begins at the beginning of a calendar year in which the individual receives an eligible amount, and (b) that ends immediately before the beginning of the first subsequent calendar year at the beginning of which the individual’s HBP balance is nil; ( période de participation ) premium has the meaning assigned by subsection 146(1); ( prime ) qualifying home means (a) a housing unit located in Canada, or (b) a share of the capital stock of a cooperative housing corporation, the holder of which is entitled to possession of a housing unit located in Canada, except that, where the context so requires, a reference to a qualifying home that is a share described in paragraph (b) means the housing unit to which the share described in that paragraph relates; ( habitation admissible ) quarter [Repealed, 2013, c. 34, s. 297] regular eligible amount of an individual means an amount received at a particular time by the individual as a benefit out of or under a registered retirement savings plan if (a) the amount is received pursuant to the individual’s written request in a prescribed form in which the individual sets out the location of a qualifying home that the individual has begun, or intends not later than one year after its acquisition by the individual to begin, using as a principal place of residence, (b) the individual entered into an agreement in writing before the particular time for the acquisition of it or with respect to its construction, (c) the individual (i) acquires the qualifying home (or a replacement property for the qualifying home) before the completion date in respect of the amount, or (ii) dies before the end of the calendar year that includes the completion date in respect of the amount, (d) neither the individual nor the individual’s spouse or common-law partner acquired the qualifying home more than 30 days before the particular time, (e) the individual did not have an owner-occupied home in the period (i) that began at the beginning of the fourth precedin