Full text
[Repealed, 2014, c. 39, s. 51]
[Repealed, 2014, c. 39, s. 51]
[Repealed, 2014, c. 39, s. 51]
For any taxation year during which an education savings plan is not registered, a trust governed by the plan shall be deemed, for the purposes of section 122, to be a trust referred to in subsection 122(1) established after June 17, 1971.