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

Section 861r1
Disposition versions

Full text
861R1. The trustee must make the election under section 861 of the Act by filing with the Minister, in duplicate, a declaration with supporting evidence attesting that the trustee has made the election under subsection 4.1 of section 144 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
s. 861R1; O.C. 1981-80, s. 861R1; R.R.Q., 1981, c. I-3, r. 1, s. 861R1; O.C. 35-96, s. 86; O.C. 134-2009, s. 1.
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