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

Section 1027r4
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1027R4. Despite sections 1027R1 and 1027R2, in the case of the first taxation year of a new corporation resulting from an amalgamation within the meaning of section 544 of the Act,
(a)  its first basic provisional account means the aggregate of each amount that would be the first basic provisional account of a predecessor corporation for that year; and
(b)  its second basic provisional account means the aggregate of each first basic provisional account of a predecessor corporation for its taxation year preceding that year.
s. 1027R4; 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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