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I-3 - Taxation Act

Section 314
Disposition versions

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314. A payment or transfer to another person, according to the taxpayer’s instructions or with the taxpayer’s consent, of money, rights or property for the benefit of the taxpayer or for that of the other person (otherwise than by partition of a retirement pension pursuant to sections 158.3 to 158.8 of the Act respecting the Québec Pension Plan (chapter R-9) or any comparable provision of a similar plan, within the meaning of that Act) is deemed received by the taxpayer and must be included in computing the taxpayer’s income to the extent that it would be if the payment or transfer had been made to the taxpayer.
1972, c. 23, s. 288; 1972, c. 26, s. 43; 1989, c. 77, s. 28; 1995, c. 1, s. 34; 2001, c. 7, s. 42; 2009, c. 15, s. 77; 2013, c. 10, s. 24.
314. A payment or transfer to another person, according to the taxpayer’s instructions or with the taxpayer’s consent, of money, rights or property for the benefit of the taxpayer or for that of the other person, otherwise than by partition of a retirement pension pursuant to sections 158.3 to 158.8 of the Act respecting the Québec Pension Plan (chapter R-9) or any comparable provision of a similar plan, within the meaning of that Act, or of a prescribed provincial pension plan, is deemed received by the taxpayer and shall be included in computing the taxpayer’s income to the extent that it would be if the payment or transfer had been made to the taxpayer.
1972, c. 23, s. 288; 1972, c. 26, s. 43; 1989, c. 77, s. 28; 1995, c. 1, s. 34; 2001, c. 7, s. 42; 2009, c. 15, s. 77.
314. A payment or transfer to another person, by or with the consent of the taxpayer, of money, rights or property for the benefit of the taxpayer or for that of the other person, otherwise than by partition of a retirement pension pursuant to sections 158.3 to 158.8 of the Act respecting the Québec Pension Plan (chapter R-9) or any comparable provision of a similar plan, within the meaning of that Act, or of a prescribed provincial pension plan, is deemed received by the taxpayer and shall be included in computing the taxpayer’s income to the extent that it would be if the payment or transfer had been made to the taxpayer.
1972, c. 23, s. 288; 1972, c. 26, s. 43; 1989, c. 77, s. 28; 1995, c. 1, s. 34; 2001, c. 7, s. 42.
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