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I-3, r. 1 - Regulation respecting the Taxation Act
Section 1056.4r1
Disposition versions
1056.4R1. For the purposes of section 1056.4 of the Act, a prescribed election is an election under
(a) the first paragraph of section 87.4 or 93.9, subsection 2 of section 96, any of sections 101.6, 180 to 182 and 257.2, the first paragraph of section 279, section 299, any of paragraphs c to e of section 418.23 or 418.24, any of sections 442, 444, 450, 454, 499 and 502, paragraph f of section 578.1 or any of sections 659, 935.7, 935.18 and 1055.1 of the Act; or
(b) any of sections 130R128, 130R129 and 130R137.
For the purposes of subparagraph a of the first paragraph,
(a) a reference to section 499 of the Act is a reference to that section as it read before its revocation;
(a.1) a reference to section 96 or 279 of the Act is a reference to that section when it applies as a consequence of the application of section 96.0.1 or 278.1, as the case may be, of the Act;
(b) a reference to any of sections 442, 444, 450 and 454 of the Act is a reference to that section as it read in respect of a transfer or distribution made before 26 March 1997; and
(c) a reference to section 659 of the Act is a reference to that section as it read in respect of an election made for a taxation year of a trust that ended before 1 April 1998.
1056.4R1. For the purposes of section 1056.4 of the Act, a prescribed election is an election under
(a) the first paragraph of section 87.4 or 93.9, subsection 2 of section 96, any of sections 101.6, 180 to 182 and 257.2, the first paragraph of section 279, section 299, any of paragraphs c to e of section 418.23 or 418.24, any of sections 442, 444, 450, 454, 499 and 502, paragraph f of section 578.1 or any of sections 656.4, 659, 935.7, 935.18 and 1055.1 of the Act; or
(b) any of sections 130R128, 130R129 and 130R137.
For the purposes of subparagraph a of the first paragraph,
(a) a reference to section 499 of the Act is a reference to that section as it read before its revocation;
(a.1) a reference to section 96 or 279 of the Act is a reference to that section when it applies as a consequence of the application of section 96.0.1 or 278.1, as the case may be, of the Act;
(b) a reference to any of sections 442, 444, 450 and 454 of the Act is a reference to that section as it read in respect of a transfer or distribution made before 26 March 1997; and
(c) a reference to section 659 of the Act is a reference to that section as it read in respect of an election made for a taxation year of a trust that ended before 1 April 1998.
