S-25.1 - Act respecting the sociétés d’entraide économique

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207. (Repealed).
1981, c. 31, s. 207; 1991, c. 25, s. 183.
207. Whenever a registered retirement savings plan is revised or amended and the plan resulting therefrom no longer meets the requirements of section 909 of the Taxation Act (chapter I-3) in respect of the payment of benefits by reason of the fact that, in a taxation year, the beneficiary has reached the age of seventy-one and the assets, which were in whole or in part shares of a caisse d’entraide, were not reimbursed or otherwise paid to him during that year, the beneficiary is deemed to reach the age of seventy-one only during the year when all the deposits become payable.
1981, c. 31, s. 207.