Income Tax Regulations (C.R.C., c. 945)
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Regulations are current to 2026-06-14 and last amended on 2026-03-26. Previous Versions
6803 For the purposes of the definition foreign retirement arrangement in subsection 248(1) of the Act, a prescribed plan or arrangement is a plan or arrangement to which subsection 408(a), (b) or (h) of the United States’ Internal Revenue Code of 1986, as amended from time to time, applies.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- SOR/92-692, s. 1
- SOR/2007-116, s. 10
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