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I-3 - Taxation Act

Section 503.0.1
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503.0.1. Where a corporation has made an election under one or another of sections 502, 1106, 1113 and 1116 in respect of the total amount of a dividend payable by the corporation at a particular time and has later made a valid prescribed election in respect of that dividend, the prescribed rules arising from the prescribed election also apply, with the necessary modifications, for the purposes of this Act and the corporation having made the latter election shall, upon or before making the election, inform the Minister in a manner satisfactory to the Minister and send to the Minister the prescribed documents.
1988, c. 4, s. 36; 1995, c. 63, s. 261; 1997, c. 3, s. 71; 2001, c. 53, s. 79.
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