Section 134.2

Table of Contents

Section 134.2
Subsection 134.2(2)
Administrative Policy(1)

Subsection 134.2(2)

Administrative Policy

14 November 2002 Internal T.I. 2002-0169957 F - "Exercice" - Effet de 134.2

The Directorate indicated that the s. 134.2 election affects only the electing corporation's current taxation year and has no effect on its...

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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

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