I-3 - Taxation Act

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1029.8.36.0.3.17. 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 31 March 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 1 April 1998 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.
1999, c. 83, s. 198.