I-3, r. 1 - Regulation respecting the Taxation Act

Section 1017r1 Disposition versions

2012-09-01

1017R1. For the purposes of section 1017 of the Act, the following rules apply:

(a)  a taxpayer makes the election under that section by filing with the person who pays, allocates, grants or awards an amount referred to in section 1015 of the Act a return in prescribed form;

(b)  the taxpayer may amend that election by filing with that person a new return in prescribed form; and

(c)  that person is required to take that election or that amendment into consideration only if it is made, within a reasonable time limit determined by the person, before the person pays, allocates, grants or awards such amount after the election or the amendment.

s. 1017R1; O.C. 1981-80, s. 1017R1; R.R.Q., 1981, c. I-3, r. 1, s. 1017R1; O.C. 1471-91, s. 33; O.C. 473-95, s. 37; O.C. 523-96, s. 29; O.C. 134-2009, s. 1.