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I-3 - Taxation Act
Section 832.20
Disposition versions
832.20. Subject to section 832.21, for the purposes of the provisions of this Act, other than paragraph c of section 832.17, that relate to registered retirement savings plans, registered retirement income funds, retirement compensation arrangements, deferred profit sharing plans and superannuation or pension funds or plans, the receipt of a conversion benefit shall be considered to be neither a contribution to, nor a distribution from, such a plan, fund or arrangement.
