Words and Phrases - "in writing"

a
87
b
44
c
77
d
51
e
38
f
31
g
18
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
90
t
46
u
16
v
9
w
23
y
2

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

Summary Under
Tax Topics - Income Tax Act - Section 89 - Subsection 89(14)
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 eligible dividend pursuant to subsection 89(14).

As to when the written notice must be sent and dated, the CRA accepts that notification in writing should be given to shareholders between the time the dividend is declared and the date the dividend is paid.

Words and Phrases
at that time in writing