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Versions of s. 146(13.1)

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.

  1. 2017-12-14 to present available View Source
    [Repealed, 2011, c. 24, s. 45]
    Full text

    [Repealed, 2011, c. 24, s. 45]

  2. 2011-12-15 to 2017-12-14 View Source
    Where[Repealed, an2011, issuerc. of24, as. registered retirement savings plan or any person not dealing at arm’s length with the issuer has extended an advantage to the annuitant of the plan (or to a person not dealing at arm’s length with the annuitant) and that advantage would have been prohibited if the plan had met the requirement for registration contained in paragraph 146(2)(c.4),45]
    Full text

    [Repealed, 2011, c. 24, s. 45]

  3. 2004-08-31 to 2011-12-15 View Source

    Where an issuer of a registered retirement savings plan or any person not dealing at arm’s length with the issuer has extended an advantage to the annuitant of the plan (or to a person not dealing at arm’s length with the annuitant) and that advantage would have been prohibited if the plan had met the requirement for registration contained in paragraph 146(2)(c.4),