I-3 - Taxation Act

Section 890.17 Disposition versions

2006-03-01

890.17. For the purposes of paragraph b of the definition of “subscriber” in section 890.15, a subscriber under an education savings plan at any time does not include an individual or a public primary caregiver whose rights as a subscriber under the plan had, before that time, been acquired by an individual or public primary caregiver in the circumstances described in subparagraph i.1 or ii of that paragraph b.

2000, c. 5, s. 193; 2005, c. 38, s. 208.