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

Section 92.7r1
Disposition versions

Full text
92.7R1. For the purposes of subparagraph ix of paragraph a of section 92.7 of the Act, a prescribed contract throughout a calendar year is a registered retirement savings plan or a registered retirement income fund, other than such a plan or fund to which a trust is a party, where the annuitant under the plan or fund is alive at any time in the year or was alive at any time in the preceding calendar year.
s. 92.7R1; O.C. 421-88, s. 1; O.C. 67-96, s. 6; O.C. 1707-97, s. 11; O.C. 1466-98, s. 16; O.C. 1149-2006, s. 3; O.C. 134-2009, s. 1.
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