2001. The return of information referred to in subsection 230.1(2) of the Act shall be filed by a registered agent on or before the last day of March in each year and shall be in respect of the preceding calendar year.

• 2002. (1) In this Part,

  “contribution”

  “contribution” means an amount contributed within the meaning assigned by subsection 127(4.1) of the Act; (contribution)

  “official receipt”

  “official receipt” means a receipt for the purposes of subsection 127(3) of the Act containing information as provided in subsection 2000(1) or (2), as the case may be; (reçu officielle)

  “official receipt form”

  “official receipt form” means any printed form that a registered agent or an official agent, as the case may be, has that is capable of being completed, or that originally was intended to be completed, as an official receipt of the registered agent or official agent, as the case may be. (formule officielle de reçu)

• (2) In this Part, “official agent”, “polling day”, “registered agent” and “registered party” have the meanings assigned to them by section 2 of the Canada Elections Act and “officially nominated candidate” means a person in respect of whom a nomination paper and deposit have been filed as referred to in the definition “official nomination” in that section of that Act.

2100. Any election under subsection 83(1) of the Act in respect of a dividend payable before 1979 by a Canadian corporation shall be made by filing with the Minister the following documents:

• (a) the form prescribed by the Minister;

• (b) where the directors of the corporation are legally entitled to administer the affairs of the corporation, a certified copy of their resolution authorizing the election to be made;

• (c) where the directors of the corporation are not legally entitled to administer the affairs of the corporation, a certified copy of the authorization of the making of the election by the person or persons legally entitled to administer the affairs of the corporation;

• (d) where paragraph (e) is not applicable, schedules showing the computation of the amount, immediately before the election, of the corporation’s

  • (i) tax-paid undistributed surplus on hand, if any,

  • (ii) 1971 capital surplus on hand, if any, and

  • (iii) 1971 undistributed income on hand, if any; and

• (e) where subsection 83(3) of the Act is applicable, schedules showing the computation of the amount, immediately before the dividend became payable, of the corporation’s

  • (i) tax-paid undistributed surplus on hand, if any,

  • (ii) 1971 capital surplus on hand, if any, and

  • (iii) 1971 undistributed income on hand, if any.