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I-3 - Taxation Act

Section 346.0.3
Disposition versions

Full text
346.0.3. For the purposes of the fourth paragraph of section 346.0.1, the Minister may authorize a person to offer an income-averaging annuity respecting income from artistic activities if
(a)  the person first submitted to the Minister for approval a standard contract containing stipulations consistent with the provisions mentioned in paragraphs a to f of section 346.0.2; and
(b)  the person undertakes with the Minister that any annuity contract the person enters into with an individual to enable the individual to benefit from the deduction under section 346.0.1 be consistent with that standard contract.
2005, c. 23, s. 50.
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