851.22.44. Where an election to which any of sections 851.22.34, 851.22.40 and 851.22.43 or subparagraph d of the first paragraph of section 851.22.38, subparagraph a or b of the first paragraph of section 851.22.39 or subparagraph c of the first paragraph or subparagraph e of the second paragraph of section 851.22.41, has been made, the prescribed form, with a copy of every document sent to the Minister of Revenue of Canada in connection with that election, shall be sent to the Minister.