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

Section 47.6r1
Disposition versions

Full text
47.6R1. For the purposes of the second paragraph of section 47.6 of the Act, each of the following is a prescribed arrangement:
(a)  the “Major League Baseball Players Benefit Plan” of the United States;
(b)  an arrangement under which all contributions are made pursuant to a law of Canada or a province, where one of the main purposes of the law is to enforce minimum standards with respect to wages, vacation entitlement or severance pay; and
(c)  an arrangement under which all contributions are made in connection with a dispute regarding the entitlement of one or more persons to receive benefits.
s. 47.6R1; O.C. 2962-82, s. 3; O.C. 500-83, s. 3; O.C. 1466-98, s. 7; O.C. 134-2009, s. 1.
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