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I-3 - Taxation Act

Section 1056.4.1
Disposition versions

Full text
1056.4.1. For the purposes of section 1056.4, the following rules apply:
(a)  a designation made in the prescribed form and provided for in section 274 or 274.0.1, subparagraph j of the first paragraph of section 485.3 or any of sections 485.6 to 485.11 and 485.40 is deemed to be a prescribed election;
(a.1)  a specification made under any of sections 279, 280.3 and 1054 in a fiscal return or other document is deemed to be a prescribed election; and
(b)  an allocation under section 1121.12 is deemed to be a prescribed election.
1996, c. 39, s. 255; 2001, c. 53, s. 238; 2009, c. 5, s. 498; 2010, c. 5, s. 181; 2021, c. 14, s. 181.
1056.4.1. For the purposes of section 1056.4, the following rules apply:
(a)  a designation in the form prescribed for the purposes of subparagraph j of the first paragraph of section 485.3 or any of sections 485.6 to 485.11 and 485.40 is deemed to be a prescribed election;
(a.1)  a specification made under any of sections 279, 280.3 and 1054 in a fiscal return or other document is deemed to be a prescribed election; and
(b)  an allocation under section 1121.12 is deemed to be a prescribed election.
1996, c. 39, s. 255; 2001, c. 53, s. 238; 2009, c. 5, s. 498; 2010, c. 5, s. 181.
1056.4.1. For the purposes of section 1056.4, the following rules apply:
(a)  a designation in the form prescribed for the purposes of subparagraph j of the first paragraph of section 485.3 or any of sections 485.6 to 485.11 and 485.40 is deemed to be a prescribed election;
(a.1)  a specification made under section 280.3 or 1054 in a fiscal return or other document is deemed to be a prescribed election; and
(b)  an allocation under section 1121.12 is deemed to be a prescribed election.
1996, c. 39, s. 255; 2001, c. 53, s. 238; 2009, c. 5, s. 498.
1056.4.1. For the purposes of section 1056.4, the following rules apply:
(a)  a designation in the form prescribed for the purposes of subparagraph j of the first paragraph of section 485.3 or any of sections 485.6 to 485.11 and 485.40 is deemed to be a prescribed election; and
(b)  an allocation under section 1121.12 is deemed to be a prescribed election.
1996, c. 39, s. 255; 2001, c. 53, s. 238.
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