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I-3 - Taxation Act

Section 965.0.30
Disposition versions

Full text
965.0.30. If a member of a PRPP dies and there is no successor member in respect of the deceased member’s account under the PRPP, an amount, equal to the amount by which the fair market value of all property held in connection with the account immediately before the death exceeds the total of all amounts distributed from the account that are described in section 965.0.32, is deemed to have been distributed from the account immediately before the death.
2015, c. 21, s. 351.
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