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IT-273R2, "Government Assistance - General Comments," para. 12
IT-273R2, "Government Assistance - General Comments," para. 12
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Summary Under
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7.4)
the election should be made by means of a signed letter accompanying the applicable tax return.
Summary Under
Tax Topics - Income Tax Act - Section 53 - Subsection 53(2.1)
the election should be made by means of a signed letter accompanying the applicable tax return.