4(1)For the purposes of subsection 4.1(8) of the Act, the date is December 31 of the year preceding the year for which an exemption may be approved under subsection 4.1(2) or (3) of the Act.

4(2)For the purposes of subsection 4.1(10) of the Act, the date is December 31 of the year for which an exemption was approved under subsection 4.1(2) or (3) of the Act.