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I-3 - Taxation Act

Section 896
Disposition versions

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896. Where an education savings plan cannot be registered solely because the condition set out in paragraph a of section 895 has not been complied with, if the plan is subsequently registered, it is deemed to have been registered on 1 January of the year in which all other conditions referred to in that section were complied with or on 1 January of the year preceding the year in which the plan is subsequently registered, whichever date is the later.
1975, c. 21, s. 19; 2000, c. 5, s. 198.
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