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I-3 - Taxation Act
Section 890.2
Disposition versions
890.2. In respect of the subject property of a retirement compensation arrangement, other than subject property of the arrangement held by a trust governed by a retirement compensation arrangement, for the purposes of this Part, the following rules apply:
(a) a trust is deemed to be created on the day that the arrangement is established;
(b) the subject property of the arrangement is deemed to be property of the trust and not to be property of any other person; and
(c) the custodian of the arrangement is deemed to be the trustee having ownership or control of the trust property.
890.2. In respect of the subject property of a retirement compensation arrangement, other than subject property of the arrangement held by a trust governed by a retirement compensation arrangement, for the purposes of this Part, the following rules apply:
(a) an inter vivos trust is deemed to be created on the day that the arrangement is established;
(b) the subject property of the arrangement is deemed to be property of the trust and not to be property of any other person; and
(c) the custodian of the arrangement is deemed to be the trustee having ownership or control of the trust property.
