Versions of s. 107.4(2)(b)

I-3.3 — Income Tax Act · 3 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2026-03-26 to present available View Source

where a trust (in this paragraph referred to as the “transferor”) governed by an arrangement that is a FHSA, a registered retirement savings plan or by a registered retirement income fund transfers a property to a trust (in this paragraph referred to as the “transferee”) governed by asuch ~~registered~~an ~~retirement savings plan or by a registered retirement income fund,~~arrangement, the transfer is deemed not to result in a change in the beneficial ownership of the property if the annuitant or holder of the ~~plan or fund~~arrangement that governs the transferor is also the annuitant or holder of the ~~plan or fund~~arrangement that governs the transferee.

Full text

where a trust (in this paragraph referred to as the “transferor”) governed by an arrangement that is a FHSA, a registered retirement savings plan or a registered retirement income fund transfers a property to a trust (in this paragraph referred to as the “transferee”) governed by such an arrangement, the transfer is deemed not to result in a change in the beneficial ownership of the property if the annuitant or holder of the arrangement that governs the transferor is also the annuitant or holder of the arrangement that governs the transferee.
2017-01-01 to 2026-03-26 View Source

where a trust (in this paragraph referred to as the “transferor”) governed by a registered retirement savings plan or by a registered retirement income fund transfers a property to a trust (in this paragraph referred to as the “transferee”) governed by a registered retirement savings plan or by a registered retirement income fund, the transfer is deemed not to result in a change in the beneficial ownership of the property if the annuitant of the plan or fund that governs the transferor is also the annuitant of the plan or fund that governs the transferee.

Full text

where a trust (in this paragraph referred to as the “transferor”) governed by a registered retirement savings plan or by a registered retirement income fund transfers a property to a trust (in this paragraph referred to as the “transferee”) governed by a registered retirement savings plan or by a registered retirement income fund, the transfer is deemed not to result in a change in the beneficial ownership of the property if the annuitant of the plan or fund that governs the transferor is also the annuitant of the plan or fund that governs the transferee.
2004-08-31 to 2017-01-01 View Source

where a trust (in this paragraph referred to as the “transferor”) governed by a registered retirement savings plan or by a registered retirement income fund transfers a property to a trust (in this paragraph referred to as the “transferee”) governed by a registered retirement savings plan or by a registered retirement income fund, the transfer is deemed not to result in a change in the beneficial ownership of the property if the annuitant of the plan or fund that governs the transferor is also the annuitant of the plan or fund that governs the transferee.