I-3 - Taxation Act

Full text
902. (Repealed).
1975, c. 21, s. 19; 2017, c. 1, s. 254.
902. A trust governed by an education savings plan which, in a taxation year, is not registered, shall be deemed to be for the year an inter vivos trust contemplated in section 768 established after 17 June 1971.
1975, c. 21, s. 19.