360R16. Sections 360R18, 360R34, 360R40, 360R73 and 360R87 apply only to a corporation that has acquired a particular property from a particular person(a) where it acquired the particular property during a taxation year beginning before 1 January 1985 and it acquired the specified property of the particular person at the same time;
(b) where it acquired the particular property during a taxation year beginning after 31 December 1984 and it acquired at the same timei. all or substantially all of the Canadian resource properties of the particular person, or
ii. where subparagraph i does not apply, the specified property of the particular person;
(c) where it acquired, other than in circumstances giving rise to the application of subparagraph ii of paragraph b, the particular property after 16 November 1978 and during a taxation year ending before 18 February 1987, in any manner whatsoever, except by way of an amalgamation or a winding-up and it and the particular person have filed with the Minister a joint election in accordance with any of sections 378.1, where that section refers to any of sections 376, 404.1, 415.3 and 418.11 of the Act, by applying those sections as they read for that taxation year;
(d) where it acquired the particular property after 5 June 1987 as a result of an amalgamation or winding-up, other than in circumstances in which subparagraph ii of paragraph b applies and it has filed an election in the form prescribed for the purposes of paragraph c of section 418.23 of the Act with the Minister on or before its filing-due date for its taxation year in which it acquired the particular property;
(e) where it acquired the particular property, other than as a result of an amalgamation or winding-up or in circumstances in which subparagraph ii of paragraph b applies, in a taxation year ending after 17 February 1987 and it and the particular person have filed a joint election in the form prescribed for the purposes of paragraph e of section 418.23 of the Act with the Minister on or before the earlier of corporation’s filing-due date and the particular person’s filing-due date for their respective taxation years that include the time of acquisition of the particular property; and
(f) where it acquired the particular property, other than by way of an amalgamation or a winding-up, in circumstances giving rise to the application of subparagraph ii of paragraph b and it and the particular person have agreed to avail themselves of the rules provided for in any of sections 360R18, 360R34, 360R40, 360R73 and 360R87 and each of them has so notified the Minister in writing in their fiscal returns that they were required to file under Part I of the Act for the taxation year during which the corporation acquired the particular property.