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I-3 - Taxation Act

Section 965.101
Disposition versions

Full text
965.101. For the purposes of paragraph c of section 965.90, if a corporation has, within the 365 days preceding the date of the receipt for the final prospectus or of the exemption from filing a prospectus, modified its usual and accepted fiscal period, the reference to its last taxation year ended before that date is to be replaced by a reference to each of the taxation years ended within the 365 days preceding the date of the receipt for the final prospectus or of the exemption from filing a prospectus.
2006, c. 13, s. 80.
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