Retirement Savings Accounts Regulations (Amendment) 1997 (294 of 1997)
2. Regulation 1.03 (Interpretation)
2.1 Subregulation 1.03 (1)
Insert the following definitions:
" 'capital gains tax exempt component' has the same meaning as 'CGT exempt component' in subsection 27A (1) of the Tax Act;
'eligible spouse contributions' has the meaning given by section 159TC of the Tax Act;".
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