Versions of s. 146.1(1), definition “accumulated income payment”

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

2017-12-14 to present available View Source

accumulated income payment under an education savings plan means any amount paid out of the plan, other than a payment described in any of paragraphs (a) and (c) to (e) of the definition trust, to the extent that the amount so paid exceeds the fair market value of any consideration given to the plan for the payment of the amount; (paiement de revenu accumulé)

Full text

accumulated income payment under an education savings plan means any amount paid out of the plan, other than a payment described in any of paragraphs (a) and (c) to (e) of the definition trust, to the extent that the amount so paid exceeds the fair market value of any consideration given to the plan for the payment of the amount; (paiement de revenu accumulé)
2004-08-31 to 2017-12-14 View Source

accumulated income payment under an education savings plan means any amount paid out of the plan, other than a payment described in any of paragraphs (a) and (c) to (e) of the definition trust, to the extent that the amount so paid exceeds the fair market value of any consideration given to the plan for the payment of the amount;