I-3 - Taxation Act

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893. The contract to which paragraph a of the definition of education savings plan in section 890.15 refers is a contract entered into before 1 January 1998 between an individual and a promoter, under which, as consideration for the payment of an amount by the individual, the promoter agrees to pay or to cause to be paid educational assistance payments to or for a beneficiary.
1975, c. 21, s. 19; 2000, c. 5, s. 195.