I-3 - Taxation Act

Full text
935.29. An arrangement that is a qualifying arrangement, as defined in subsection 1 of section 146.2 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), is deemed not to be a retirement savings plan, an education savings plan, a retirement income fund or a disability savings plan.
2009, c. 15, s. 170.