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

Section 862r1
Disposition versions

Full text
862R1. The trustee must make the election under the first paragraph of section 862 of the Act by filing with the Minister the prescribed form in duplicate. The election must be made on or before the last day of a taxation year of the trust in respect of any capital property deemed to have been disposed of in that taxation year because of the election.
s. 862R1; O.C. 1981-80, s. 862R1; R.R.Q., 1981, c. I-3, r. 1, s. 862R1; O.C. 1451-2000, s. 66; O.C. 1282-2003, s. 52; O.C. 134-2009, s. 1.
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