Words and Phrases - "in writing"

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18 December 2017 External T.I. 2017-0720731E5 F - Eligible dividend designation

designations can be made before the dividend payment time and by email

CRA stated:

[T]he sending of an e-mail, with an acknowledgment of receipt, would meet the conditions for the designation of a dividend as an...

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Words and Phrases
at that time in writing