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I-3 - Taxation Act

Section 320
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320. A taxpayer who, between 15 August 1944 and 31 December 1945, made a contribution exceeding $300 under a registered retirement plan in respect of services rendered while he was not a contributor must include in computing his income the payment he receives under such plan after deducting the proportion of it that his contribution less $300 is of the aggregate of the amounts paid under such plan.
1972, c. 23, s. 294; 1973, c. 17, s. 34; 1991, c. 25, s. 176.
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