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I-3 - Taxation Act

Section 58.0.4
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58.0.4. (Repealed).
2003, c. 2, s. 23; 2011, c. 34, s. 23.
58.0.4. For the purposes of this division, except for this section, a valid election referred to in paragraph b of section 58.0.1 is deemed never to have been made if, before 16 January of the year following the year in which the taxpayer’s acquisition of a security occurs, the taxpayer files, in accordance with subsection 13 of section 7 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), with the person with whom the election was filed a written revocation of the election.
2003, c. 2, s. 23.
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