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Income Tax Regulations

Version of section 6803 from 2004-08-31 to 2007-05-30:

 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

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