Revocation of Registration. Subject to the first paragraph, the registration of a registered education savings plan that is deemed to have been registered by the Minister for the purposes of this Part, in accordance with the definition of "registered education savings plan" in section 890.15, is deemed, for the purposes of this Part, to be revoked as of the day on which, for the purposes of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), the registration of the plan is revoked under subsection 13 of section 146.1 of that Act. History: 1975, c. 21, s. 19; 1975, c. 83, s. 84; 1999, c. 83, s. 273 [amended by 2001, c. ▇, ▇. 181]; 2000, c. 5, s. 201; 2010, c. 31, s. 175; 2020, c. 12, s. 125. History: 1975, c. 21, s. 19; 2000, c. 5, s. 202. TAX History: 1975, c. 21, s. 19.
Appears in 1 contract
Sources: Education Savings Plan Contract
Revocation of Registration. Subject to the first paragraph, the registration of a registered education savings plan that is deemed to have been registered by the Minister for the purposes of this Part, in accordance with the definition of "registered education savings plan" in section 890.15, is deemed, for the purposes of this Part, to be revoked as of the day on which, for the purposes of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), the registration of the plan is revoked under subsection 13 of section 146.1 of that Act. History: 1975, c. 21, s. 19; 1975, c. 83, s. 84; 1999, c. 83, s. 273 [amended by 2001, c. ▇, ▇. 181]273; 2000, c. 5, s. 201; 2010, c. 31, s. 175; 2020, c. 12, s. 125. History: 1975, c. 21, s. 19; 2000, c. 5, s. 202. TAX History: 1975, c. 21, s. 19. History: 1975, c. 21, s. 19; 2017, c. 1, s. 254. INCOME INCLUSIONS History: 1975, c. 21, s. 19; 2000, c. 5, s. 204.
Appears in 1 contract
Sources: Education Savings Plan Contract