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

Section 961.24r1
Disposition versions

Full text
961.24R1. For the purposes of section 961.24 of the Act, a qualified trust makes an election under that section by sending to the Minister a declaration, with supporting evidence, attesting that it has made the election under subsection 1 of section 259 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) in respect of the period referred to in that section 961.24.
s. 961.24R1; O.C. 291-90, s. 12; O.C. 1249-2005, s. 27; O.C. 1116-2007, s. 32; O.C. 134-2009, s. 1.
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