hordruma/ontario_laws_and_regs huggingface dataset:
Returns and Payments
 18. (1) The following rules apply with respect to each instalment payable by the corporation under section 89 or 90 of the Act for its first taxation year ending after April 1, 1999: 1. If the corporation’s first taxation year is less than 12 months long, the reference to one-twelfth in subclause 78 (2) (a) (i) of the Corporations Tax Act
shall be read as a reference to a fraction in which the numerator is one and the denominator is the number of months in the taxation year. 2. Subclauses 78 (2) (a) (ii) and (iii) and subsections 78 (4) and (6) of the Corporations Tax Act do not apply. 3. Subsections 79 (1) and 83 (1) of the Corporations Tax Act do not apply if, i. the corporation’s first taxation year ending after April 1, 1999 ends before January 1, 2006, and ii. the corporation has made a reasonable attempt, in the opinion of the Minister of Finance, to calculate the amount of its instalments payable for the taxation year. 4. Despite paragraph 3, i. subsection 79 (1) of the Corporations Tax Act applies after December 31, 2005 if the corporation has a deficiency in its tax account on January 1, 2006, and interest shall be calculated commencing January 1, 2006, and ii. subsection 83 (1) of the Corporations Tax Act applies after December 31, 2005 if the corporation has a surplus in its instalment account on January 1, 2006, and interest shall be calculated commencing January 1, 2006.  O. Reg. 207/99, s. 18 (1); O. Reg. 673/05, s. 5. (2) The following rule applies with respect to each instalment payable by the corporation under section 89 or 90 of the Act for its second taxation year ending after April 1, 1999: 1. Subclause 78 (2) (a) (iii) and subsections 78 (4) and (6) of the Corporations Tax Act
do not apply.  O. Reg. 207/99, s. 18 (2).