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

Section 130r70 Disposition versions

2012-09-01

130R70. Any election under subparagraph e of the second paragraph of section 93 of the Act in respect of property of a prescribed class acquired by a corporation for the purpose of gaining or producing income from a mine must be made by filing with the Minister, on or before the corporation’s filing-due date for the corporation’s taxation year in which the exempt period in respect of the mine ended, one of the following documents in duplicate:

(a)  where the directors of the corporation are legally entitled to administer the affairs of the corporation, a certified copy of the resolution authorizing the election to be made in respect of that class; and

(b)  where the directors of the corporation are not legally entitled to administer the affairs of the corporation, a certified copy of the authorization to make the election in respect of that class, by the person or persons legally entitled to administer the affairs of the corporation.

s. 130R41; O.C. 1981-80, s. 130R41; R.R.Q., 1981, c. I-3, r. 1, s. 130R41; O.C. 1797-97, s. 98; O.C. 1466-98, s. 22; O.C. 1282-2003, s. 21; O.C. 134-2009, s. 1.