15 June 2021 STEP Roundtable Q. 11, 2021-0883221C6 - excess TFSA amount -- attach -- Section 207.02
excess can only be eliminated through future contribution room where investments become worthless
Section 207.02
14 July 2020 External T.I. 2020-0843071E5 - TFSA - Deliberate Over-contributions -- attach -- Section 207.02
no requirement to distribute income on a TFSA overcontribution where there has been 1% monthly tax but no advantage tax
Robitaille v. The Queen, 2019 TCC 200 (Informal Procedure) -- attach -- Section 207.02
a fully-unintended TFSA overcontribution generated over-contribution tax
11 September 2015 Internal T.I. 2015-0599851I7 - TFSA arbitrary assessment -- attach -- Section 207.02
CRA to assess taxpayers who have overcontributed to TFSAs after only one warning letter
