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I-3 - Taxation Act
Section 905.0.18
Disposition versions
905.0.18. A registered disability savings plan is non-compliant, at any time, if at that time
(a) it fails to comply with a condition set out in section 905.0.6;
(b) there is a failure to administer the plan in accordance with its terms, other than those terms which the plan is required by subparagraph i of subparagraph a of the first paragraph of section 905.0.6 to stipulate; and
(c) a person fails to comply with conditions or obligations imposed, with respect to the plan, under the Canada Disability Savings Act (S.C. 2007, c. 35), and the Minister responsible for that Act is of the opinion that it is appropriate that the plan be considered to be non-compliant because of the failure in accordance with paragraph c of subsection 11 of section 146.4 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
