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I-3 - Taxation Act
Section 888.4
Disposition versions
888.4. If an amendment is made to an annuity contract to which subparagraph vi of paragraph k of subsection 2 of section 147 of the English version of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) applies, the sole effect of which is to defer annuity commencement to not later than the end of the year in which the individual in respect of whom the annuity contract was purchased reaches 71 years of age, the annuity contract is deemed not to have been disposed of by the individual.
