Full text
the designation is deemed to have been made in the individual’s return of income for the preceding taxation year or in a prescribed form filed with that return, as the case may be.
the designation is deemed to have been made in the individual’s return of income for the preceding taxation year or in a prescribed form filed with that return, as the case may be.
the designation is deemed to have been made in the individual’s return of income for the preceding taxation year or in a prescribed form filed with that return, as the case may be.