I-3 - Taxation Act

Section 1017.2 Disposition versions

2009-05-15

1017.2. If a transferor and a transferee, within the meaning assigned to those expressions by the first paragraph of section 336.8, make a joint election under Chapter II.1 of Title VI of Book III in respect of a split-retirement income amount for a taxation year, determined in their respect for the purposes of that chapter, the portion of the amount deducted or withheld under section 1015 that may reasonably be considered to be attributable to the split-retirement income amount is deemed to have been deducted or withheld on account of the transferee’s tax payable for the year under this Part and not on account of the transferor’s tax payable for the year under this Part.

2009, c. 5, s. 422.