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I-3 - Taxation Act

Section 895.0.3
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895.0.3. Despite paragraph f.3 of section 895, an education savings plan may provide that an individual’s Social Insurance Number need not be provided in respect of
(a)  a contribution made to the plan, if the contract constituting the plan was entered into before 1 January 1999; and
(b)  a designation, as a beneficiary under the plan, of an individual who is not resident in Canada, if the individual was not assigned a Social Insurance Number before the designation is made.
2009, c. 15, s. 167.
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