Choix pour qu'un dividende soit réputé un dividende sur les gains en capital (English courtesy translation)
This form is for use by any investment corporation or mutual fund corporation that wishes to elect, under section 1106 or 1116 of the Taxation Act, to have a dividend that the corporation must pay at a particular time during the taxation year deemed to be a capital gains dividend.
Revenu Québec's language policy requires that French be the language of communication between corporations established in Québec and Revenu Québec.
To access the official French version of this document, click CO-1106. The courtesy translation of this document, entitled Election To Have a Dividend Deemed To Be a Capital Gains Dividend, is available below for information purposes only.