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Mar 10, 2016 ... Election between a selected listed financial institution (SUFI) and a person other than a SUFI, under subsection 225.2(4).
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Election under form special allows certain taxpayers to make specific tax elections outside of the normal deadline.
Taxpayers who missed the normal deadline to make a tax election may be required to file election under form special.
Taxpayers must provide all required information on the form, including their name, taxpayer identification number, the tax year in question, and details of the election being made.
The purpose of election under form special is to allow taxpayers to correct missed tax elections in a timely manner.
Taxpayers must report their name, taxpayer identification number, the tax year in question, and details of the missed election.
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