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I-3 - Taxation Act

Section 726.4.17.15
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726.4.17.15. Where a corporation renounces an amount under section 726.4.17.12 in respect of a share issue, or where a partnership renounces an amount under section 726.4.17.13 in respect of a security issue, the corporation or partnership, as the case may be, shall file with the Minister, on or before the last day of the month following that in which the renunciation is made, a prescribed form in respect of the renunciation it has so made.
1992, c. 1, s. 41; 1997, c. 3, s. 71.
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