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I-3 - Taxation Act

Section 965.0.6
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965.0.6. An amount is transferred from a registered pension plan in accordance with this section if the following conditions are satisfied:
(a)  the amount is a single amount,
(b)  the amount is transferred on behalf of a member in full or partial satisfaction of his entitlement to benefits under a money purchase provision of the plan as registered, and
(c)  the amount is transferred directly to another registered pension plan to fund benefits provided in respect of the member under a defined benefit provision of that plan.
1991, c. 25, s. 157.
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