93.5. For the purposes of section 93.4, where a corporation referred to in that section was incorporated or otherwise formed in the 12-month period, the corporation is deemed to have been(a) in existence throughout the period that began immediately before the 12-month period and ended immediately after it was incorporated or otherwise formed; and
(b) affiliated, throughout the period referred to in paragraph a, with every person with whom it was affiliated, otherwise than because of a right referred to in paragraph b of section 20, throughout the period that began when it was incorporated or otherwise formed and ended immediately before its control is acquired.