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I-3 - Taxation Act

Section 932
Disposition versions

Full text
932. (1)  Where a trust governed by a registered retirement savings plan, in a taxation year, disposes of property for no consideration or for a consideration less than its fair market value at that time, the annuitant under the plan shall include in his income for the year the difference between that value and that consideration.
(2)  The rule provided in subsection 1 applies if the trust acquires a property for a consideration greater than its fair market value.
1972, c. 23, s. 690.
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