II, s. 1421998, c. 19, s. 472002, c. 8, s. 1832005, c. 19, s. 402011, c. 24, s. 552012, c. 31, s. 42
180.01(1)A taxpayer may make an election in prescribed form to have subsection (2) apply for a taxation year in respect of particular securities if(a)the taxpayer elected to have subsection 7(8) apply, as that subsection applied before 4:00 p.m