Section 185.1

Subsection 185.1(2)

Administrative Policy

9 October 2015 APFF Roundtable Q. 23, 2015-0598311C6 F - Excessive eligible dividend designation

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Paragraph 185.1(2)(a)

Administrative Policy

13 May 2016 External T.I. 2016-0626371E5 - Subsection 185.1(2) election

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