965.11.3. For the purposes of application of paragraph f of section 965.11.1 and of section 965.11.2 at a particular time during the twenty-four months mentioned therein, the requirement provided in paragraph d of section 965.11.1 shall, where the financial statements submitted to the shareholders for the last taxation year of the corporation ended before that date are referred to, be interpreted as a requirement in respect of the statements submitted to the shareholders for the last taxation year of the corporation ended before the particular time.
1986, c. 15, s. 141; 1997, c. 3, s. 71.