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I-3, r. 1 - Regulation respecting the Taxation Act

Section 1027r3
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1027R3. Despite section 1027R1, where the preceding taxation year of a corporation contains less than 183 days, its first basic provisional account is equal to the greater of the amount determined for it under section 1027R1 and the amount that would be determined for it if the preceding taxation year referred to the last taxation year of the corporation that contained more than 182 days.
s. 1027R3; O.C. 2962-82, s. 84; O.C. 500-83, s. 84; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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