Government of Canada / Gouvernement du Canada
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Income Tax Regulations

Version of section 7800 from 2004-08-31 to 2011-12-14:

  •  (1) For the purposes of clause 56(1)(a)(i)(C), subsection 56(2), paragraph 60(v), subsection 74.1(1) and paragraph 118(8)(e) of the Act, the Saskatchewan Pension Plan is a prescribed provincial pension plan.

  • (2) For the purpose of subparagraph 60(v)(ii) of the Act, the prescribed amount for a taxation year in respect of the Saskatchewan Pension Plan is, for the 1987 taxation year, $1,200, and for the 1988 and subsequent taxation years, $600.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/89-474, s. 1
  • SOR/2001-295, s. 8

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