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I-3 - Taxation Act

Section 905.1.2
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905.1.2. For the purposes of section 133.4, subparagraph i of paragraph a of the definition of “excluded right or interest” in section 785.0.1, subparagraph d of the first paragraph of section 890.0.1, sections 913 and 924.0.1, paragraph b of the definition of “excluded premium” in the first paragraph of section 935.1, paragraph c of the definition of “excluded premium” in the first paragraph of section 935.12, subparagraph b of the second paragraph of section 961.17, Chapter III of Title VI.0.1 and paragraph c of section 965.0.35, an individual’s account under a specified pension plan is deemed to be a registered retirement savings plan under which the individual is the annuitant.
2013, c. 10, s. 75; 2015, c. 21, s. 347.
905.1.2. For the purposes of section 133.4, subparagraph i of paragraph a of the definition of “excluded right or interest” in section 785.0.1, subparagraph d of the first paragraph of section 890.0.1, sections 913 and 924.0.1, paragraph b of the definition of “excluded premium” in the first paragraph of section 935.1, paragraph c of the definition of “excluded premium” in the first paragraph of section 935.12, subparagraph b of the second paragraph of section 961.17 and Chapter III of Title VI.0.1, an individual’s account under a specified pension plan is deemed to be a registered retirement savings plan under which the individual is the annuitant.
2013, c. 10, s. 75.
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