I-3 - Taxation Act

Section 320 Disposition versions

2006-03-01

320. A taxpayer who, between 15 August 1944 and 31 December 1945, made a contribution exceeding $300 under a registered retirement plan in respect of services rendered while he was not a contributor must include in computing his income the payment he receives under such plan after deducting the proportion of it that his contribution less $300 is of the aggregate of the amounts paid under such plan.

1972, c. 23, s. 294; 1973, c. 17, s. 34; 1991, c. 25, s. 176.