I-3, r. 1 - Regulation respecting the Taxation Act

Full text
70.2R1. For the purposes of section 70.2 of the Act, a prescribed plan means
(a)  the pension plan established as a consequence of the establishment, pursuant to section 27 of the Members of Parliament Retiring Allowances Act (R.S.C. 1985, c. M-5), of the Members of Parliament Retirement Compensation Arrangements Account; or
(b)  the pension plan established by the Retirement Compensation Arrangements Regulations, No. 1, made under the Special Retirement Arrangements Act (S.C. 1992, c. 46, Sch. 1).
s. 70.2R1; O.C. 1282-2003, s. 5; O.C. 134-2009, s. 1.