s. 1
— Preferential share
For the purpose of section 45 of the Act, the amount of the preferential share is prescribed as,
s. 1(a)
$200,000, for the estates of persons who die before March 1, 2021; and
s. 1(b)
$350,000, for the estates of persons who die on or after March 1, 2021.
s. 2
— Prescribed plans
Tax-free savings accounts within the meaning of the Income Tax Act (Canada) are prescribed as plans for the purposes of Part III of the Act, regardless of when the designation of a beneficiary was made. O. Reg. 203/09, s. 2.