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I-3 - Taxation Act

Section 961.1.5.0.3
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961.1.5.0.3. The minimum amount under a retirement income fund for the taxation year 2020 is 75% of the amount that would, but for this section, be the minimum amount under the fund for that year.
The first paragraph does not apply in respect of a retirement income fund for the purposes of section 961.17.0.1, paragraph k of the definition of “remuneration” in section 1015R1 of the Regulation respecting the Taxation Act (chapter I-3, r. 1) and subparagraph a of the second paragraph of section 1015R21 of that regulation.
2021, c. 14, s. 110.
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