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I-3 - Taxation Act
Section 898
Disposition versions
898. Subject to section 896, an education savings plan shall be deemed to have been registered on 1 January:
(a) of the year 1972 or of the year in which it was created, whichever date is the later, if it was registered before 1976; or
(b) of the year in which it was registered, if it was registered after 1975.
