- T2054 - Election for a
Capital Dividend Under Subsection 83(2)
Private corporations can use this form to elect to have the
provisions of subsection 83(2) apply to a dividend. For more
information, see Income Tax Folio S3-F2-C1, Capital
Dividends and Interpretation Bulletin IT-149, Winding-up
Dividend.
Mail one completed copy of this election, separately from any
other return, to your processing site noted below on or before the
earlier of:
- the day the dividend becomes payable; and
- the first day on which any part of the dividend was paid.
For Alberta, Manitoba, Saskatchewan and the Northwest
Territories:
Saskatchewan Tax Services Office
340 3rd Avenue North
Saskatoon SK S7K 0A8
For all other Provinces and Territories:
Prince Edward Island Tax Centre
275 Pope Road
Summerside PE C1N 6A2
|