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I-3, r. 1 - Regulation respecting the Taxation Act
Section 503.1r1
Disposition versions
503.1R1. (Revoked).
s. 503.1R1; O.C. 2962-82, s. 70; O.C. 500-83, s. 70; O.C. 35-96, s. 86; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1; 321-2017O.C. 321-2017, s. 251.
503.1R1. A corporation makes the election provided for by section 503.1 of the Act by forwarding to the Minister evidence that it has made the election provided for by subsection 3.1 of section 184 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) in respect of the same dividend or the same part of the dividend.
