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I-3 - Taxation Act

Section 965.0.31
Disposition versions

Full text
965.0.31. If a member of a PRPP dies and there is a successor member in respect of the deceased member’s account under the PRPP, the following rules apply:
(a)  the account ceases to be an account of the deceased member at the time of the death;
(b)  the successor member is, after the time of the death, deemed to hold the account as a member of the PRPP; and
(c)  the successor member is deemed to be a separate member in respect of any other account under the PRPP that the successor member holds.
2015, c. 21, s. 351.
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