4. For the purposes of section 3, where, in the opinion of the body designated under section 1, the investment is made in a fledgling legal person as defined by regulation, the condition set out in subparagraph 4 of the first paragraph of section 3 must be met by that legal person only during the 24 months following the acquisition of a qualified investment and the condition set out in subparagraph 5 of the first paragraph of section 3 must be met within four months after the date of acquisition of the qualified investment.
1992, c. 46, s. 4; 1998, c. 17, s. 64; 1999, c. 40, s. 34; 2001, c. 69, s. 12; 2010, c. 37, s. 90.