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I-3 - Taxation Act

Section 965.0.8.1
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965.0.8.1. An amount is transferred from a registered pension plan in accordance with this section if the following conditions are satisfied:
(a)  the amount is transferred in respect of the actuarial surplus under a defined benefit provision of the plan, and
(b)  the amount is transferred directly to another registered pension plan and allocated under a money purchase provision of that plan to one or more members of that plan.
1994, c. 22, s. 297.
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