T2124 for first year of operation

Why isn't the business income and expenses form T2124 produced when the business is in its first year of activity?

Contrary to the Quebec form, the federal form T2124 does not provide for a section pertaining to the adjustment for a first fiscal year that started in the current year and will be ending the next year. The CRA does not require a T2124 form in such cases. This is why the business income will show on the federal tax return, and form T1139, Reconciliation of business income for tax purposes, will be generated but the T2124 will not.