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I-3 - Taxation Act

Section 917
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917. Notwithstanding any other provision of this Title, an amount received in a taxation year as a benefit under a registered retirement savings plan which was not, at the end of the year in which the plan started, a registered retirement savings plan, is deemed to have been received in the year otherwise than as a benefit or other payment under a registered retirement savings plan, except for any prescribed part.
1972, c. 23, s. 680; 1982, c. 5, s. 156; 1991, c. 25, s. 121.
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