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I-3 - Taxation Act

Section 961.21.0.2
Disposition versions

Full text
961.21.0.2. Unless the Minister has waived in writing the application of this section with respect to all or any portion of the amount determined in section 961.21.0.1, that section does not apply in respect of an annuitant under a registered retirement income fund if
(a)  after the death of the annuitant, a trust governed by the fund held an investment that was not a qualified investment for the purposes of section 146.3 of the Income Tax Act (R.S.C. 1985, c. 1, (5th Suppl.)); or
(b)  the last payment out of or under the fund was made after the end of the year following the year in which the annuitant died.
2010, c. 5, s. 94.
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