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I-3 - Taxation Act

Section 47.9
Disposition versions

Full text
47.9. Notwithstanding section 47.7, an employee trust does not include a profit sharing plan, a deferred profit sharing plan or a plan the registration of which is revoked under subsection 14 or 14.1 of section 147 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).
1982, c. 5, s. 19; 1991, c. 25, s. 11.
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