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Income Tax Regulations

Version of section 222 from 2017-12-14 to 2023-09-19:


 The issuer of a RDSP, or the promoter of a RESP, that governs a trust shall notify the holders of the RDSP, or subscribers of the RESP, in prescribed form and manner before March of a calendar year if, at any time during the preceding calendar year,

  • (a) the trust acquires or disposes of property that is a not a qualified investment for the trust; or

  • (b) property held by the trust becomes or ceases to be a qualified investment for the trust.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/2000-62, s. 1
  • 2017, c. 33, s. 84
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