(c) in accordance with subsection 204.82(5) or (6), the Corporation is liable for a taxation year because the respective amount has become due, (2.2) for the purposes of this subsection and for the purposes of calculating a corporation`s investment gap under subsection (2.1) at any time during a fiscal year (referred to in this subsection as the “relevant year”), (4) If a corporation owes tax for a taxation year under section 204.82 (3), in addition to the tax payable under this subdivision, the corporation shall pay a contractual penalty for the year equal to that tax. (b) the 60th day following the end of the second period. . (b) the sum of all the amounts, each of which, before that date, constitutes a refund of part of the total amount referred to in point (a). (ii) its Class A shares are expected to be repurchased after the end of a particular fiscal year and, as a result, the amount of the Corporation`s equity at the end of that year would otherwise decrease to reflect the anticipated repurchase. . a contractual penalty equal to the amount of consideration for which the share was or should be issued is to be expected for the year. . . .