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S-29.1, r. 1 - Québec Business Investment Companies Regulation

Section 9
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9. For the purposes of sections 5 and 7, where any of the computations referred to therein must be made in respect of a legal person that is in its first fiscal period, the reference to its financial statements submitted to the shareholders for its last taxation year ended before the date of the qualified investment shall be replaced by a reference to its financial statements at the beginning of its first fiscal period.
O.C. 1627-85, s. 9; O.C. 1136-2004, s. 15.
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