Submit this form if you wish to make an election under section 90 of the Income Tax Regulation (Regulation Number 2020/R-21) in respect of the transfer of assets on transfer of assets on transfer of business.
For approval, this application must be filed before the earlier of six months after the end of the tax year in which the transfer(s) occured, or the date the transferor's shares were disposed of as consideration for the transfer(s).
Once processed, the outcome of the application will be sent to the applicant's email addresses registered with MIRA.
You may upload the filled out form using the button below, or, submit the form to your nearest MIRA counter.
