I-3 - Taxation Act

Section 961.17.0.3.1 Disposition versions

2017-12-07

961.17.0.3.1. For the purposes of section 961.17.0.1, paragraph k of the definition of “remuneration” in section 1015R1 of the Regulation respecting the Taxation Act (chapter I-3, r. 1) and subparagraph a of the second paragraph of section 1015R21 of that Regulation, the minimum amount under a retirement income fund for the taxation year 2015 is the amount that would be the minimum amount under the fund for the year if it were determined using the prescribed factor referred to in section 961.1.5.0.1R1 of that Regulation for the taxation year 2014.

2017, c. 29, s. 165.