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

Section 961.1.5.0.1r2
Disposition versions

Full text
961.1.5.0.1R2. For the purposes of this chapter, a retirement income fund is a qualifying retirement income fund at a particular time if
(a)  the arrangement in connection therewith was entered into before 1 January 1993 and the carrier has not accepted any property as consideration under the fund after 31 December 1992 and at or before the particular time; or
(b)  the carrier has not accepted any property as consideration under the fund after 31 December 1992 and at or before the particular time, other than property transferred from a retirement income fund that, immediately before the time of the transfer, was a qualifying retirement income fund.
In this section, “carrier” has the meaning assigned by paragraph b of section 961.1.5 of the Act.
s. 961.1.5.0.1R2; O.C. 1451-2000, s. 35; O.C. 134-2009, s. 1.
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