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I-3 - Taxation Act

Section 890.14
Disposition versions

Full text
890.14. Where an amount, other than an amount that is part of a series of periodic payments, is transferred directly to a retirement compensation arrangement, other than a plan or arrangement the custodian of which is not resident in Canada or which is deemed under section 890.6 to be a retirement compensation arrangement, from another retirement compensation arrangement, the following rules apply:
(a)  the amount shall not, solely because of the transfer, be included in computing a taxpayer’s income; and
(b)  no deduction may be made in respect of the amount in computing a taxpayer’s income.
2000, c. 5, s. 191.
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