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I-3 - Taxation Act

Section 965.0.13
Disposition versions

Full text
965.0.13. Where an amount is transferred in accordance with sections 965.0.5 to 965.0.12, the following rules apply:
(a)  the amount shall not, by reason only of that transfer, be included in computing the income of any individual by reason of section 317, and
(b)  no deduction may be made under any provision of this Part in computing the income of any individual in respect of the amount transferred.
1991, c. 25, s. 157.
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