I-3 - Taxation Act

Section 905.0.4 Disposition versions

2015-10-21

905.0.4. For the purposes of this Title, a contribution to a disability savings plan does not include, other than for the purposes of paragraph b of the definition of “disability savings plan” in the first paragraph of section 905.0.3,

(a)  an amount paid into the plan under or because of the Canada Disability Savings Act (S.C. 2007, c. 35) or a designated provincial program;

(b)  an amount paid into the plan under or because of any other program that has a similar purpose to a designated provincial program and that is funded, directly or indirectly, by a province, other than an amount paid into the plan by an entity described in subparagraph iii of paragraph a of the definition of “qualifying person” in the first paragraph of section 905.0.3 in its capacity as holder of the plan;

(c)  an amount transferred to the plan in accordance with section 905.0.16; or

(d)  other than for the purposes of subparagraphs f to h and n of the first paragraph of section 905.0.6,

i.  an amount that is a specified RDSP payment as defined in subsection 1 of section 60.02 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), and

ii.  an amount that is an accumulated income payment made to the plan under section 894.1.

2009, c. 15, s. 168; 2011, c. 6, s. 179; 2012, c. 8, s. 144; 2015, c. 21, s. 341.

2012-05-09

905.0.4. For the purposes of this Title, a contribution to a disability savings plan does not include, other than for the purposes of paragraph b of the definition of “disability savings plan” in section 905.0.3,

(a)  an amount paid into the plan under or because of the Canada Disability Savings Act (S.C. 2007, c. 35) or a designated provincial program;

(b)  an amount paid into the plan under or because of any other program that has a similar purpose to a designated provincial program and that is funded, directly or indirectly, by a province, other than an amount paid into the plan by an entity described in subparagraph iii of paragraph a of the definition of “qualifying person” in section 905.0.3 in its capacity as holder of the plan;

(c)  an amount transferred to the plan in accordance with section 905.0.16; or

(d)  other than for the purposes of subparagraphs f to h and n of the first paragraph of section 905.0.6, an amount that is a specified RDSP payment as defined in subsection 1 of section 60.02 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).

2009, c. 15, s. 168; 2011, c. 6, s. 179; 2012, c. 8, s. 144.

2011-06-06

905.0.4. For the purposes of this Title, a contribution to a disability savings plan does not include, other than for the purposes of paragraph b of the definition of “disability savings plan” in section 905.0.3,

(a)  an amount paid into the plan under or because of the Canada Disability Savings Act (S.C. 2007, c. 35) or a designated provincial program;

(b)  an amount paid into the plan under or because of any other program that has a similar purpose to a designated provincial program and that is funded, directly or indirectly, by a province, other than an amount paid into the plan by an entity described in subparagraph iii of paragraph a of the definition of “qualifying person” in section 905.0.3 in its capacity as holder of the plan;

(c)  an amount transferred to the plan in accordance with section 905.0.16; or

(d)  other than for the purposes of paragraphs f to h and n of section 905.0.6, an amount that is a specified RDSP payment as defined in subsection 1 of section 60.02 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).

2009, c. 15, s. 168; 2011, c. 6, s. 179.

2009-06-04

905.0.4. For the purposes of this Title, a contribution to a disability savings plan does not include, other than for the purposes of paragraph b of the definition of “disability savings plan” in section 905.0.3, an amount paid into the plan under the Canada Disability Savings Act (S.C. 2007, c. 35) or a prescribed payment.

2009, c. 15, s. 168.