1116R2. A corporation makes the election under section 1116 of the Act in respect of the total amount of a dividend in the manner prescribed in section 1106R2.
s. 1116R2; O.C. 1981-80, s. 1116R2; R.R.Q., 1981, c. I-3, r. 1, s. 1116R2; O.C. 1707-97, s. 92; O.C. 134-2009, s. 1.