Chapter History S5-F3-C1, Taxation of a Roth IRA


The purpose of a Chapter History page is to highlight any amendments to the information contained in a chapter of an income tax folio, including amendments to the information originally contained in an interpretation bulletin that has been cancelled and replaced with a folio chapter. It outlines amendments that have been made as a result of legislative changes and proposed legislative changes, precedential court decisions, as well as new or revised interpretations of the Canada Revenue Agency (CRA).

Except as otherwise noted, all statutory references herein are references to provisions of the Income Tax Act, R.S.C., 1985, c.1 (5th Supp.), as amended and all references to a Regulation are to the Income Tax Regulations, C.R.C., c. 945, as amended.

Update February 3, 2022

¶1.26 and ¶1.27 of the French version of the Chapter have been revised for readability and consistency purposes.

¶1.28 has been added to clarify whether filing the Election is beneficial for a 401(k) plan or other arrangement with separate accounts and different contribution types.

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