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I-3 - Taxation Act

Section 961.20
Disposition versions

Full text
961.20. (Repealed).
1979, c. 18, s. 68; 1988, c. 18, s. 106; 1991, c. 25, s. 154; 2012, c. 8, s. 156.
961.20. Where a trust governed by a registered retirement income fund disposes in a taxation year of property that, when acquired and for the purposes of section 146.3 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), was not a qualified investment the cost of which to the trust was included by virtue of section 961.19 in computing the income of the individual, the individual who was the annuitant under the fund at the time of the disposition may deduct, in computing his income for the year, the lesser of that cost and the proceeds of disposition of the property.
1979, c. 18, s. 68; 1988, c. 18, s. 106; 1991, c. 25, s. 154.
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