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

Section 961.1.5.0.1r1
Disposition versions

Full text
961.1.5.0.1R1. For the purposes of subparagraph b of the second paragraph of section 961.1.5.0.1 of the Act, the prescribed factor in respect of an individual for a year in connection with a retirement income fund is
(a)  where the retirement income fund was a qualifying retirement income fund at the beginning of the year, the prescribed factor determined in accordance with subsection 3 of section 7308 of the Income Tax Regulations made under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), in respect of the individual for the year in connection with a retirement income fund; or
(b)  where the retirement income fund was not a qualifying retirement income fund at the beginning of the year, the prescribed factor determined in accordance with subsection 4 of section 7308 of the Income Tax Regulations made under the Income Tax Act, in respect of the individual for the year in connection with a retirement income fund.
s. 961.1.5.0.1R1; O.C. 1451-2000, s. 35; O.C. 134-2009, s. 1.
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