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I-3 - Taxation Act

Section 965.0.28
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965.0.28. If a taxpayer is a member of a PRPP, the taxpayer shall include, in computing income for a taxation year, the aggregate of all amounts each of which is a distribution made in the year from the member’s account under the PRPP, other than an amount that is
(a)  included in computing the income of another taxpayer under section 965.0.29;
(b)  referred to in section 965.0.36; or
(c)  distributed after the death of the member.
2015, c. 21, s. 351.
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