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

Section 130r139
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130R139. Any election by a taxpayer under sections 130R128 to 130R132 for a taxation year is made by filing with the taxpayer’s fiscal return for the year, on or before the taxpayer’s filing-due date for the year, a letter to that effect.
s. 130R63; O.C. 1981-80, s. 130R63; R.R.Q., 1981, c. I-3, r. 1, s. 130R63; O.C. 2962-82, s. 18; O.C. 500-83, s. 18; O.C. 1466-98, s. 26; O.C. 134-2009, s. 1.
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