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I-3, r. 1 - Regulation respecting the Taxation Act

Section 1106r2
Disposition versions

Full text
1106R2. A corporation makes the election under section 1106 of the Act, in respect of the total amount of a dividend, by filing with the Minister, in duplicate, a return in prescribed form and a declaration, supported by evidence, attesting that it has made a similar election for the purposes of section 131 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) in respect of the same dividend.
s. 1106R2; O.C. 1981-80, s. 1106R2; R.R.Q., 1981, c. I-3, r. 1, s. 1106R2; O.C. 2962-82, s. 86; O.C. 500-83, s. 86; O.C. 35-96, s. 86; O.C. 1707-97, s. 91; O.C. 134-2009, s. 1.
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