776.10. For the purposes of this Part, a taxable Canadian corporation may designate, in respect of a qualifying security issued by it, an amount equal to the prescribed amount.
No designation referred to in the first paragraph is valid unless it is made in the prescribed return and the prescribed manner.
1985, c. 25, s. 134; 1997, c. 3, s. 71; 2001, c. 53, s. 147.