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I-3 - Taxation Act

Section 961.8
Disposition versions

Full text
961.8. A designated benefit of an individual in respect of a registered retirement income fund that is received by the legal representative of the last annuitant under the fund is deemed to be received by the individual out of or under the fund at the time it is received by the legal representative and, except for the purposes of paragraph c.1 of section 961.1.5, not to be received out of or under the fund by any other person.
1979, c. 18, s. 68; 1980, c. 13, s. 91; 1988, c. 18, s. 98; 1995, c. 49, s. 214.
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