Election to Defer the Payment of Income Tax Resulting From the Deemed Disposition of Certain Shares Held at the Time of Death
TP-1033.17-V
Complete this form if you are the legal representative of a person who died after February 21, 2017, and you are electing to defer the payment of the person's income tax resulting from the deemed disposition, immediately before the time of death, of the person's interest in a qualified public corporation. The payment can be deferred over a maximum period of 20 years. An interest includes eligible shares of the capital stock of a qualified public corporation (or a private corporation, under certain conditions) held by the deceased.