47.If, by operation of the Taxation Act (chapter I-3), the period determined by regulation of a registrant referred to in section 46 who is a legal person or a trust is modified, the registrant is required to meet the annual updating obligation only once during a calendar year.
47.If, by operation of the Taxation Act (chapter I-3), the period determined by regulation of a registrant referred to in section 46 who is a legal person is modified, the registrant is required to meet the annual updating obligation only once during a calendar year.