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I-3 - Taxation Act

Section 926
Disposition versions

Full text
926. (Repealed).
1972, c. 23, s. 686; 1978, c. 26, s. 169; 1988, c. 18, s. 84; 1991, c. 25, s. 131; 2012, c. 8, s. 149.
926. Where, in a taxation year, a trust governed by a registered retirement savings plan disposes of property that was, at the time it was acquired or deemed acquired for the purposes of section 146 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), an investment that was a non-qualified investment for the purposes of the said section, the individual who is an annuitant under the plan may deduct, in computing his income for the year, the lesser of the amount included in computing his income under section 933 in respect of the acquisition of that property and the proceeds of disposition of the property.
1972, c. 23, s. 686; 1978, c. 26, s. 169; 1988, c. 18, s. 84; 1991, c. 25, s. 131.
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