For subsection 76A(1) of the Act, the circumstance is that the act is done at:
that was not open for business.
Note: Subsection 76A(1) provides as follows:
' (1) If the last day of a period provided by this Act (except this
section) or the regulations for doing an act is a day when the PBR office or a
PBR sub - office is not open for business, the act may be done in prescribed
circumstances on the next day when the office or sub - office is open for
business .'.