This schedule must be used by corporations that have a taxation year ending after 2008.
If the associated corporation’s taxation year is less than 51 weeks and it is the only taxation year of the associated corporation that ends in the filing corporation’s taxation year, multiply the associated corporation’s total revenue by 365 and divide it by the number of days in the associated corporation’s taxation year.
If the associated corporation has two or more taxation years ending in the filing corporation’s taxation year, multiply the sum of the total revenue for each of those taxation years by 365 and divide by the total number of days in all of those taxation years.