1029.8.36.0.3.7. This division applies in respect of a property that is a multimedia title of a qualified corporation the main production work of which began after 22 May 1997 and before 1 April 1998, or in respect of a property that is a multimedia title of a qualified corporation the main production work of which began after 9 May 1996 and before 23 May 1997 where, in the latter case, the corporation makes the election in prescribed form containing the prescribed information and sends it to the Minister on or before the corporation’s filing-due date for its taxation year that includes 20 December 1999.
The first paragraph does not apply to a property that is a multimedia title of a qualified corporation in respect of which the corporation made an election under section 1029.8.36.0.3.17.