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I-3 - Taxation Act

Section 737.22.0.4.3
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737.22.0.4.3. Where, but for this section, a corporation would no longer be an eligible employer for a taxation year because of the revocation of its qualification certificate or of the certificate it was issued for the year, the following rules must, for the purposes of this Title, be taken into consideration despite any provision to the contrary:
(a)  the qualification certificate is deemed to be valid until the time it is revoked, and it is deemed, only as of that time, not to have been issued; and
(b)  the certificate is deemed not to have been revoked.
2013, c. 10, s. 47.
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