Subsection 134.2(2)
Administrative Policy
14 November 2002 Internal T.I. 2002-0169957 F - "Exercice" - Effet de 134.2
s. 134.2 election has no effect on corporation’s fiscal period
The Directorate indicated that the s. 134.2 election affects only the electing corporation's current taxation year and has no effect on its "fiscal period.”
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 249.1 - Subsection 249.1(1) | s. 134.2 election affects only the corporation's current taxation year and not its fiscal period | 163 |