II, s. 61998, c. 19, s. 702001, c. 17, s. 42013, c. 40, s. 22016, c. 12, s. 22017, c. 33, s. 2
10.1(1)Subsection (4) applies to a taxpayer in respect of a taxation year and subsequent taxation years if the taxpayer elects to have subsection (4) apply to the taxpayer and has filed that election in prescribed form on or before its filing-due date for the taxation year.Marginal note:Revocation(2)The Minister may, on application by the taxpayer in prescribed form, grant permission to the taxpayer to revoke its election under subsection (1)