C-3.1 - Act respecting certain caisses d’entraide économique

Section 123 Disposition versions

1991-06-20

123. (Repealed).

1982, c. 15, s. 123; 1991, c. 25, s. 1.

1982-04-08

123. No registered retirement plan, registered retirement savings plan, registered home ownership savings plan, deferred profit-sharing plan or registered retirement income fund the assets of which have been, before 28 February 1982, invested in shares of a caisse d’entraide économique continued under Chapter II ceases to be registered for the purposes of the Taxation Act (chapter I-3), by the mere fact of the conversion, in conformity with Chapter II, of such shares into shares of a société d’entraide économique or into deposits in that company in conformity with Chapter II.

This section applies to the taxation year 1982 and subsequent taxation years.

1982, c. 15, s. 123.