217.19. Subject to sections 217.22 and 217.25, a corporation (other than a professional corporation) shall include in computing its income for a taxation year its adjusted stub period accrual in respect of a partnership if(a) the corporation has a significant interest in the partnership at the end of the last fiscal period of the partnership that ends in the year;
(b) another fiscal period of the partnership begins in the year and ends after the end of the year; and
(c) at the end of the year, the corporation is entitled to a share of an income, loss, taxable capital gain or allowable capital loss of the partnership for the fiscal period referred to in paragraph b.