49.2. A worker who has made an election, in respect of a year, under the first or second paragraph of section 49.1 may, in respect of a particular year subsequent to the year, revoke it.
The worker revokes the election in the prescribed form that the worker sends to the Minister together with the return of his self-employed earnings or the return of his earnings as a family-type resource or an intermediate resource, as the case may be, which the worker is required to file for the particular year under section 76.
An election revoked in accordance with the second paragraph is deemed to be revoked on the first day of the month included in the particular year that the worker specifies in the prescribed form.
2024, c. 112024, c. 11, s. 16011.