I-3 - Taxation Act

Section 890.15.1 Disposition versions

2011-06-06

890.15.1. In this Title, a contribution to an education savings plan does not include

(a)  an amount paid into the plan under or because of the Canada Education Savings Act (S.C. 2004, c. 26) or a designated provincial program;

(b)  an amount deemed under section 1029.8.128 to be an overpayment of the trust’s tax payable; and

(c)  an amount paid into the plan under or because of any other program that has a similar purpose to a designated provincial program and that is funded, directly or indirectly, by a province (other than an amount paid into the plan by a public primary caregiver in its capacity as subscriber under the plan).

2001, c. 53, s. 182; 2005, c. 38, s. 205; 2009, c. 5, s. 379; 2011, c. 6, s. 177.

2009-05-15

890.15.1. In this Title, a contribution to an education savings plan includes neither an amount paid into the plan under the Canada Education Savings Act (S.C. 2004, c. 26) or a program administered in accordance with an agreement entered into under section 12 of that Act, nor an amount deemed under section 1029.8.128 to be an overpayment of the trust’s tax payable.

2001, c. 53, s. 182; 2005, c. 38, s. 205; 2009, c. 5, s. 379.

2006-03-01

890.15.1. In this Title, a contribution to an education savings plan does not include an amount paid into the plan under the Canada Education Savings Act (Statutes of Canada, 2004, chapter 26) or under a program administered pursuant to an agreement entered into under section 12 of that Act.

2001, c. 53, s. 182; 2005, c. 38, s. 205.