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I-3 - Taxation Act

Section 336.11
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336.11. A taxpayer who is a transferor for a taxation year may deduct, in computing the taxpayer’s income for that year, any amount that is a split-retirement income amount for the year in respect of the taxpayer.
However, a taxpayer who dies in a taxation year may deduct an amount under the first paragraph in computing the taxpayer’s income for the year only in the taxpayer’s fiscal return that is required to be filed for the year under this Part, otherwise than because of an election made by the taxpayer’s legal representative in accordance with the second paragraph of section 429 or section 681 or 1003.
2009, c. 5, s. 121.
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