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

Section 92.7r2
Disposition versions

Full text
92.7R2. In section 92.7R1, “annuitant” means
(a)  in respect of a registered retirement income fund at any time, the annuitant of such a fund within the meaning of paragraph d of section 961.1.5 of the Act; and
(b)  in respect of a registered retirement income plan, the annuitant under such plan within the meaning of paragraph b of section 905.1 of the Act.
s. 92.7R2; O.C. 421-88, s. 1; O.C. 1114-93, s. 6; O.C. 1707-97, s. 12; O.C. 134-2009, s. 1.
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