CRA specifies how to file a s. 185.1(2) election in (non-prescribed) manner
3 November 2015 - 8:58am
No Regulation has been promulgated specifying the "prescribed manner" for electing under s. 185.1(2) to convert an excessive capital dividend into a taxable dividend. CRA indicates that you should follow the directions on its website.
Summary of Q. 23 of 9 October 2015 APFF Roundtable under 2015 APFF Conference.