Election by a Mortgage Investment Corporation To Have a Dividend It Paid Deemed To Be a Capital Gains Dividend (courtesy translation)
Form CO-1113 is to be used by any mortgage investment corporation that paid a dividend during the period starting 91 days after the beginning of a taxation year and ending 90 days after the end of that year, and that wants to elect, under section 1113 of the Taxation Act, to have that dividend deemed to be a capital gains dividend.
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The courtesy translation of this document is available below for information purposes only.