Principales Questions: Whether a TFSA can have restrictions such as a minimum amount that needs to be kept in the account in order to ensure that the amount owed by the TFSA holder as a result of a loan to make a contribution is paid?
Position Adoptée: General comments provided about the conditions that must be met for an arrangement to be a "qualified arrangement" pursuant to subsections 146.2(1) and (2).
Raisons: Legislation.