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

Section 1027r5
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1027R5. Despite sections 1027R1 and 1027R3, in the case of the second taxation year of a new corporation, where its preceding taxation year contains less than 183 days, its first basic provisional account is equal to the greater of the amount determined under section 1027R1 and its first basic provisional account for its preceding taxation year.
s. 1027R5; 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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