8. The election contemplated in section 4 is valid for a taxation year only if it is made by the corporation, in the form prescribed by the Minister of Revenue, in the fiscal return filed by the corporation for the year, in accordance with section 1000 of the Taxation Act (chapter I-3), and if it is accompanied with an authorization of the corporation, in the form prescribed by the Minister of Revenue, authorizing him to communicate to the Minister of Finance and to the Minister of Industry, Trade, Science and Technology, confidentially and for the sole purposes of this Act, any information relating to the balance of the sums so deposited in the fund in favour of the corporation.
1977, c. 59, s. 8; 1979, c. 77, s. 27; 1984, c. 36, s. 44; 1988, c. 41, s. 89; 1994, c. 16, s. 51.