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I-3 - Taxation Act
Section 961.1.5.0.2
Disposition versions
961.1.5.0.2. The minimum amount under a retirement income fund for the taxation year 2008 is 75% of the amount that would, but for this section, be the minimum amount under the fund for that year.
The first paragraph does not apply in respect of a retirement income fund
(a) 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; or
(b) if the individual who was the annuitant under the fund on 1 January 2008 reached 70 years of age in the year 2007.
