After indicating that ticking the box on any prescribed rollover election form is sufficient notification to it of the existence of a price adjustment clause, CRA went on to state:
[W]here no form is required (for example, with respect to a transfer of property by pursuant to section 86 or 51), the CRA considers that the mere failure of the parties to notify the CRA of the transaction does not preclude the application of the provisions of … IT-169, provided that all other conditions set out in that Bulletin are satisfied.