Income Tax Regulations (C.R.C., c. 945)

AMENDMENTS NOT IN FORCE

• — 2026, c. 3, s. 98(1)

  • • 98 (1) Subparagraph (j.1)(i) of the definition remuneration in subsection 100(1) of the Income Tax Regulations is replaced by the following:

      • (i) the particular payment is in respect of the minimum amount (determined in accordance with subsection 146.3(1), (1.6) or (1.7) of the Act, as the case may be) under the fund for a year, or

• — 2026, c. 3, s. 99(1)

  • • 99 (1) Paragraph 103(6)(d.1) of the Regulations is replaced by the following:

      • (d.1) a payment made during the lifetime of an annuitant referred to in the definition annuitant in subsection 146.3(1) of the Act under a registered retirement income fund of that annuitant, other than a payment to the extent that it is in respect of the minimum amount (determined in accordance with subsection 146.3(1), (1.6) or (1.7) of the Act, as the case may be) under the fund for a year,