9 December 2010 External T.I. 2010-0388101E5 F - CCPC status and acquisition of control -- attach -- Subsection 249(3.1)

CCPC which has a December 26 deemed year end under ss. 249(3.1) and 251(1)(b) that is extended to December 31 under s. 249(4)(b) loses SBC for that extended year