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I-3, r. 1 - Regulation respecting the Taxation Act

Section 1r4
Disposition versions

Full text
1R4. For the purposes of the definition of “foreign retirement arrangement” in section 1 of the Act, a prescribed plan or arrangement is a plan or arrangement to which any of subsections 408a, b and h of the United States’ Internal Revenue Code of 1986, as amended from time to time, applies.
s. 1R4; O.C. 1660-94, s. 1; O.C. 134-2009, s. 1.
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