11 May 2000 Internal T.I. 2000-0019097 F - RAP RETRAIT EN JANVIER ANNEE SUIVANTE -- summary under Paragraph 146.01(2)(d)

If a taxpayer makes a qualifying withdrawal under an HPP in November 1999, followed by a second withdrawal request in January 2000, and withdraws the amount (assumed to be an eligible amount) in that same January, s. 146.01(2)(d) would apply. This contrasts with taxation years prior to 1999, where the taxpayer had to make the additional withdrawal request before the end of the taxation year preceding the year of the additional withdrawal.