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I-3 - Taxation Act

Section 965.0.9
Disposition versions

Full text
965.0.9. An amount is transferred from a registered pension plan in accordance with this section if the following conditions are satisfied:
(a)  the amount is a single amount no portion of which relates to an actuarial surplus,
(b)  the amount is transferred on behalf of an individual who is the spouse or former spouse of a member of the plan and who is entitled to the amount under a decree, order or judgment of a competent tribunal, or under a written agreement, relating to a partition of property between the member and the individual in settlement of rights arising out of, or on the breakdown of, their marriage, and
(c)  the amount is transferred directly to
i.  another registered pension plan for the benefit of the individual,
ii.  a registered retirement savings plan under which the individual is the annuitant, within the meaning of paragraph b of section 905.1, or
iii.  a registered retirement income fund under which the individual is the annuitant, within the meaning of paragraph d of section 961.1.5.
1991, c. 25, s. 157; 1994, c. 22, s. 298; 1995, c. 49, s. 236; 1997, c. 14, s. 290; 2003, c. 2, s. 257; 2021, c. 18, s. 74.
965.0.9. An amount is transferred from a registered pension plan in accordance with this section if the following conditions are satisfied:
(a)  the amount is a single amount no portion of which relates to an actuarial surplus,
(b)  the amount is transferred on behalf of an individual who is the spouse or former spouse of a member of the plan and who is entitled to the amount under a decree, order or judgment of a competent tribunal, or under a written separation agreement, relating to a partition of property between the member and the individual in settlement of rights arising out of, or on the breakdown of, their marriage, and
(c)  the amount is transferred directly to
i.  another registered pension plan for the benefit of the individual,
ii.  a registered retirement savings plan under which the individual is the annuitant, within the meaning of paragraph b of section 905.1, or
iii.  a registered retirement income fund under which the individual is the annuitant, within the meaning of paragraph d of section 961.1.5.
1991, c. 25, s. 157; 1994, c. 22, s. 298; 1995, c. 49, s. 236; 1997, c. 14, s. 290; 2003, c. 2, s. 257.
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