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

Section 156r1
Disposition versions

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156R1. A taxpayer makes the election under section 156 of the Act, in respect of the deduction of representation expenses, by filing with the Minister by registered mail and in duplicate a letter specifying the amount established in accordance with section 155 of the Act in respect of which the election is being made, and in the case of a corporation, a certified copy of the resolution of the directors authorizing the election to be made.
s. 156R1; O.C. 1981-80, s. 156R1; R.R.Q., 1981, c. I-3, r. 1, s. 156R1; O.C. 1707-97, s. 98; O.C. 1451-2000, s. 66; O.C. 134-2009, s. 1.
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