13 January 2010 Internal T.I. 2009-0334931I7 F - Demande de changement d'exercice -- summary under Subsection 249.1(3)

The Directorate noted that since, under s. 249.1(3), “it is not possible to change the commencement date of a fiscal period without changing the time at which the previous fiscal period ends,” a taxpayer request to retroactively change by one day the date on which a fiscal period commenced entailed a request to change the year end for the previous fiscal period.