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

Section 1027r6
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1027R6. For the purposes of paragraph a of section 1027R4, where the last taxation year of a predecessor corporation contains less than 183 days, its first basic provisional account for the first year of the new corporation is equal to the greater of the amount determined under section 1027R1 and its first basic provisional account for its preceding taxation year.
s. 1027R6; 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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