I-3 - Taxation Act

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965.0.27. For the purposes of section 133.4, subparagraph i of paragraph a of the definition of “excluded right or interest” in section 785.0.1, subparagraph d of the first paragraph of section 890.0.1, sections 890.0.2, 913 and 924.0.1, paragraph b of the definition of “excluded premium” in the first paragraph of section 935.1, paragraph c of the definition of “excluded premium” in the first paragraph of section 935.12, the second paragraph of section 961.17 and Chapter III of Title VI.0.1, a member’s account under a pooled registered pension plan is deemed to be a registered retirement savings plan under which the member is the annuitant, within the meaning of paragraph b of section 905.1.
2015, c. 21, s. 351.