Choix exercé par une société de placements hypothécaires pour qu'un dividende versé soit réputé un dividende sur les gains en capital (English courtesy translation)
This form is for use by any mortgage investment corporation that paid a dividend during the period commencing 91 days after the beginning of a taxation year and ending 90 days after the end of that year, and that elects, under section 1113 of the Taxation Act, to have that dividend 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-1113. The courtesy translation of this document, entitled Election by a Mortgage Investment Corporation To Have a Dividend It Paid Deemed To Be a Capital Gains Dividend, is available below for information purposes only.