776.10R2. A corporation must make the designation provided for in section 776.10 of the Act in respect of a qualifying security issued by it by forwarding to the Minister, in duplicate, a statement, with supporting documents, certifying that it has made a similar designation in respect of the same security under subsection 4 of section 194 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
s. 776.10R2; O.C. 421-88, s. 27; O.C. 35-96, s. 86; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.