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1997 No. 116 RETIREMENT SAVINGS ACCOUNTS REGULATIONS - REG 2.39
Exit reporting period
2.39. In this Division, "exit reporting period", in relation to a person who
ceases to be the holder of an RSA, means the period:
(a) beginning on the first day of the reporting period in which the person
ceases to be the holder of the RSA; and
(b) ending at the end of the day on which the person ceases to be the
holder of the RSA.
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