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I-3 - Taxation Act

Section 965.0.14
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965.0.14. Where, on behalf of an individual, an amount is transferred from a registered pension plan, in this section referred to as the “transferor plan”, to another registered pension plan, a registered retirement savings plan or a registered retirement income fund and the transfer is not in accordance with any of sections 965.0.5 to 965.0.11, the amount is deemed to have been paid from the transferor plan to the individual.
1991, c. 25, s. 157; 1994, c. 22, s. 301; 2000, c. 5, s. 223.
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