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I-3 - Taxation Act
Section 905.1.1
Disposition versions
905.1.1. For the purposes of this Title and paragraph a of sections 462.24, 935.3 and 935.14, a contribution made by an individual to an account of the individual, or of the individual’s spouse, under a specified pension plan is deemed to be a premium paid by the individual to a registered retirement savings plan under which the individual, or the individual’s spouse, as the case may be, is the annuitant.
