Full text
[Repealed, 2006, c. 4, s. 128]
[Repealed, 2006, c. 4, s. 128]
For the purposes of sections 78, 79 and 79.1, if the period that includes July 1, 2003 for which a person would have been required to file a return under section 78 as it read before that day (which period is referred to in this section as the pre-existing accounting period) overlaps one or more fiscal months of the person, including any part of a fiscal month, the following rules apply: