I-3 - Taxation Act

Section 78.2 Disposition versions

2006-03-01

78.2. An individual may deduct the amount determined under section 78.3 where at the end of the year the rights of any person to receive benefits under a salary deferral arrangement in respect of the individual have been extinguished or no person has any further right to receive any amount under the arrangement.

1988, c. 18, s. 6.