11.1.1.3. If the conditions referred to in section 11.1.1.2 are satisfied, for the purposes of section 11.1.1 and paragraph b of section 489, the following presumptions apply in respect of a relevant entity for a taxation year:(a) the relevant entity is deemed to have international shipping as its principal business in the year; and
(b) the gross revenue described in subparagraph i of paragraph b of section 11.1.1.2 is deemed to be gross revenue from international shipping.