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I-3 - Taxation Act

Section 961.21.1
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961.21.1. An amount transferred on behalf of an individual from a registered retirement income fund of an annuitant is not to be deducted in computing the income of a taxpayer, where the amount so transferred is transferred in a situation described in any of subparagraphs a to d of the second paragraph of section 961.17.
2005, c. 1, s. 201; 2022, c. 23, s. 83.
961.21.1. An amount transferred on behalf of an individual from a registered retirement income fund of an annuitant is not to be deducted in computing the income of a taxpayer, where the amount so transferred is transferred in a situation described in any of subparagraphs a to c of the second paragraph of section 961.17.
2005, c. 1, s. 201.
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