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I-3 - Taxation Act

Section 1029.8.143
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1029.8.143. If a portion of an educational assistance payment made to a beneficiary under a registered education savings plan is attributable to an education savings incentive, the plan’s trustee shall, at the time the educational assistance payment is made, debit the amount determined under section 1029.8.142 from the plan’s education savings incentive account.
2009, c. 5, s. 480.
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