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I-3 - Taxation Act

Section 905.0.14
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905.0.14. If a disability assistance payment is made under a registered disability savings plan of a beneficiary, the amount by which the amount of the payment exceeds the non-taxable portion of the payment must be included,
(a)  if the beneficiary is alive at the time the payment is made, in computing the beneficiary’s taxable income for the taxation year in which the payment is made; and
(b)  if the beneficiary is deceased at the time the payment is made, in computing the taxable income of the beneficiary’s succession for the succession’s taxation year in which the payment is made.
2009, c. 15, s. 168.
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