Election To Have a Dividend Deemed To Be a Capital Gains Dividend (courtesy translation)
CO-1106-T
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.
In compliance with our language policy, the official version of this document is in French only. To access it, click français.
The courtesy translation of this document is available below for information purposes only.