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

Section 503r1
Disposition versions

Full text
503R1. A corporation makes the election provided for in section 502 of the Act by forwarding to the Minister the prescribed form and a declaration, with supporting evidence, attesting that it has made a similar election for the purposes of section 83 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) in respect of the same dividend.
s. 503R1; O.C. 1981-80, s. 503R1; R.R.Q., 1981, c. I-3, r. 1, s. 503R1; O.C. 2583-85, s. 15; O.C. 1549-88, s. 18; O.C. 473-95, s. 48; O.C. 35-96, s. 86; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1; O.C. 390-2012, s. 39.
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