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I-3 - Taxation Act

Section 241
Disposition versions

Full text
241. A loss from the disposition of a property shall not be allowed where the disposition was in favour of
(a)  a trust governed by a registered retirement income fund, a deferred profit sharing plan, a profit sharing plan, a registered disability savings plan, a tax-free savings account or a first home savings account, under which the taxpayer is a beneficiary or immediately after the disposition becomes a beneficiary; or
(b)  a trust governed by a registered retirement savings plan under which the taxpayer or the taxpayer’s spouse is an annuitant or becomes, within 60 days after the end of the year, an annuitant.
1977, c. 26, s. 23; 1978, c. 26, s. 40; 1979, c. 18, s. 19; 1991, c. 25, s. 58; 2003, c. 2, s. 71; 2009, c. 15, s. 66; 2023, c. 19, s. 21.
241. A loss from the disposition of a property shall not be allowed where the disposition was in favour of
(a)  a trust governed by a registered retirement income fund, a deferred profit sharing plan, a profit sharing plan, a registered disability savings plan or a tax-free savings account under which the taxpayer is a beneficiary or immediately after the disposition becomes a beneficiary; or
(b)  a trust governed by a registered retirement savings plan under which the taxpayer or the taxpayer’s spouse is an annuitant or becomes, within 60 days after the end of the year, an annuitant.
1977, c. 26, s. 23; 1978, c. 26, s. 40; 1979, c. 18, s. 19; 1991, c. 25, s. 58; 2003, c. 2, s. 71; 2009, c. 15, s. 66.
241. A loss from the disposition of a property shall not be allowed where the disposition was in favour of
(a)  a trust governed by a registered retirement income fund, a deferred profit sharing plan or a profit sharing plan under which the taxpayer is a beneficiary or immediately after the disposition becomes a beneficiary; or
(b)  a trust governed by a registered retirement savings plan under which the taxpayer or the taxpayer’s spouse is an annuitant or becomes, within 60 days after the end of the year, an annuitant.
1977, c. 26, s. 23; 1978, c. 26, s. 40; 1979, c. 18, s. 19; 1991, c. 25, s. 58; 2003, c. 2, s. 71.
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