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I-3 - Taxation Act

Section 894.1
Disposition versions

Full text
894.1. If a valid election is made under subsection 1.1 of section 146.1 of the Income Tax Act (R.S.C. 1985, c. 1, (5th Suppl.)), an accumulated income payment under the registered education savings plan may be made to the registered disability savings plan, despite paragraph c.1 of section 895 and any terms of the plan required by that paragraph.
Chapter V.2 of Title II of Book I applies in relation to an election made under subsection 1.1 of section 146.1 of the Income Tax Act.
2015, c. 21, s. 333.
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