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I-3 - Taxation Act
Section 905.0.8
Disposition versions
905.0.8. For the purposes of this Title, a disability savings plan that is deemed never to have been a registered disability savings plan because of paragraph a or b of subsection 3 of section 146.4 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) is deemed never to have been a registered disability savings plan.
