I-3 - Taxation Act

Section 899 Disposition versions

2021-01-01

899. Where, in accordance with section 898.2, the Minister sends a notice of revocation of the registration of a registered education savings plan to the promoter of the plan, the registration of the plan is revoked as of the day specified in the notice of revocation, unless the Court of Québec or a judge thereof, on application made at any time before the determination of a contestation under subparagraph e of the first paragraph of section 93.1.15 of the Tax Administration Act (chapter A-6.002), decides otherwise.

Subject to the first paragraph, the registration of a registered education savings plan that is deemed to have been registered by the Minister for the purposes of this Part, in accordance with the definition of “registered education savings plan” in section 890.15, is deemed, for the purposes of this Part, to be revoked as of the day on which, for the purposes of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), the registration of the plan is revoked under subsection 13 of section 146.1 of that Act.

1975, c. 21, s. 19; 1975, c. 83, s. 84; 1999, c. 83, s. 273; 2000, c. 5, s. 201; 2010, c. 31, s. 175; 2020, c. 12, s. 125.

2011-04-01

899. Where, in accordance with section 898.2, the Minister sends a notice of revocation of the registration of a registered education savings plan to the promoter of the plan, the registration of the plan is revoked as of the day specified in the notice of revocation, unless the Court of Québec or a judge thereof, on application made at any time before the determination of an appeal under subparagraph e of the first paragraph of section 93.1.15 of the Tax Administration Act (chapter A-6.002), decides otherwise.

Subject to the first paragraph, the registration of a registered education savings plan that is deemed to have been registered by the Minister for the purposes of this Part, in accordance with the definition of “registered education savings plan” in section 890.15, is deemed, for the purposes of this Part, to be revoked as of the day on which, for the purposes of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), the registration of the plan is revoked under subsection 13 of section 146.1 of that Act.

1975, c. 21, s. 19; 1975, c. 83, s. 84; 1999, c. 83, s. 273; 2000, c. 5, s. 201; 2010, c. 31, s. 175.

2006-03-01

899. Where, in accordance with section 898.2, the Minister sends a notice of revocation of the registration of a registered education savings plan to the promoter of the plan, the registration of the plan is revoked as of the day specified in the notice of revocation, unless the Court of Québec or a judge thereof, on application made at any time before the determination of an appeal under subparagraph e of the first paragraph of section 93.1.15 of the Act respecting the Ministère du Revenu (chapter M-31), decides otherwise.

Subject to the first paragraph, the registration of a registered education savings plan that is deemed to have been registered by the Minister for the purposes of this Part, in accordance with the definition of “registered education savings plan” in section 890.15, is deemed, for the purposes of this Part, to be revoked as of the day on which, for the purposes of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), the registration of the plan is revoked under subsection 13 of section 146.1 of that Act.

1975, c. 21, s. 19; 1975, c. 83, s. 84; 1999, c. 83, s. 273; 2000, c. 5, s. 201.