Versions of s. 146.4(1.5)

I-3.3 — Income Tax Act · 4 versions · View current text

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

2024-06-20 to present available View Source

Any holder of a disability savings plan who was a qualifying person in relation to the beneficiary under the plan at the time the plan (or another registered disability savings plan of the beneficiary) was entered into solely because of paragraph (c) of the definition qualifying person in subsection ~~(1)~~(1), or who was a successor holder because of paragraph (4)(b.1), ceases to be a holder of the plan and the beneficiary becomes the holder of the plan if

Full text

Any holder of a disability savings plan who was a qualifying person in relation to the beneficiary under the plan at the time the plan (or another registered disability savings plan of the beneficiary) was entered into solely because of paragraph (c) of the definition qualifying person in subsection (1), or who was a successor holder because of paragraph (4)(b.1), ceases to be a holder of the plan and the beneficiary becomes the holder of the plan if
2018-06-21 to 2024-06-20 View Source

Any holder of a disability savings plan who was a qualifying person in relation to the beneficiary under the plan at the time the plan (or another registered disability savings plan of the beneficiary) was entered into solely because of paragraph (c) of the definition qualifying person in subsection (1) ceases to be a holder of the plan and the beneficiary becomes the holder of the plan if

Full text

Any holder of a disability savings plan who was a qualifying person in relation to the beneficiary under the plan at the time the plan (or another registered disability savings plan of the beneficiary) was entered into solely because of paragraph (c) of the definition qualifying person in subsection (1) ceases to be a holder of the plan and the beneficiary becomes the holder of the plan if
2013-06-26 to 2018-06-21 View Source

Any holder of a disability savings plan who iswas a qualifying person in relation to the beneficiary under the plan at the time the plan (or another registered disability savings plan of the beneficiary) was entered into solely because of paragraph (c) of the definition qualifying person in subsection (1) ceases to be a holder of the plan and the beneficiary becomes the holder of the plan if

Full text

Any holder of a disability savings plan who was a qualifying person in relation to the beneficiary under the plan at the time the plan (or another registered disability savings plan of the beneficiary) was entered into solely because of paragraph (c) of the definition qualifying person in subsection (1) ceases to be a holder of the plan and the beneficiary becomes the holder of the plan if
2012-06-29 to 2013-06-26 View Source

Any holder of a disability savings plan who is a qualifying person in relation to the beneficiary under the plan solely because of paragraph (c) of the definition qualifying person in subsection (1) ceases to be a holder of the plan and the beneficiary becomes the holder of the plan if