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/usr/share/gcal/cal2gcal.pl is in gcal-common 3.6.3-3.

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The actual contents of the file can be viewed below.

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#  $Id: cal2gcal.pl 0.12 2000/06/14 00:01:02 tom Exp $
#
#  cal2gcal.pl:  Very simple, slow and silly Perl script for converting
#                  "BSD-calendar" appointments into the `gcal' format.
#
#
#  Copyright (c) 1995, 1996, 2000  Thomas Esken      <esken@gmx.net>
#                                  Im Hagenfeld 84
#                                  D-48147 M"unster
#                                  GERMANY
#
#  This software doesn't claim completeness, correctness or usability.
#  On principle I will not be liable for ANY damages or losses (implicit
#  or explicit), which result from using or handling my software.
#  If you use this software, you agree without any exception to this
#  agreement, which binds you LEGALLY !!
#
#  This program is free software; you can redistribute it and/or modify
#  it under the terms of the `GNU General Public License' as published by
#  the `Free Software Foundation'; either version 2, or (at your option)
#  any later version.
#
#  You should have received a copy of the `GNU General Public License'
#  along with this program; if not, write to the:
#
#
#
$[ = 1;			# set array base to 1
$, = ' ';		# set output field separator
$\ = "\n";		# set output record separator

#
# Define the field separator used (blank actually).
#
$FS = ' \t';
#
# Define the length of the text displayed on a line.
#   This is a minimum value suggesting where the first position of a
#   break can take place.  If this happens within a word, the break
#   is done at its end.
#   Set `$linebreak' to 0 if you don't want to break the text explicitly
#   (this is the same mode which was done by former versions of this script).
#
$linebreak = 0;
#
# The length of an ordinary date part of a gcal resource file line.
#
$dpartlen = 8;
#
# The newline character of a gcal text line.
#
$gcalnl = '~';
#
# Print some leading comment text.
#
print '; cal2gcal.pl output for Gcal-2.20 or newer';
print ';';
print '; Absolutely NO warrenty!';
print ';';
print ';';
#
# Pre-initialize the constructed line.
#
$line = '';
$textpart = '';

#
# Main block.
#
while (<>) {
    chop;	# strip record separator
    @Fld = split(/[$FS]/, $_, 9999);

    #
    # Construct the line.
    #
    if (substr($Fld[1], 3, 1) eq '/') {
	#
	# If line is completed just print it.
	#
	if ($line ne '') {
	    if ($linebreak < 1) {
		print $line;
	    }
	    else {
		#
		#  Manage possible breaks in the text part of appointment.
		#
		$tpart = substr($line, $dpartlen + 2, 999999);
		$len_tpart = length($tpart);
		if ($len_tpart > $linebreak) {
		    $k = 0;
		    $textpart = '';
		    for ($i = 1; $i <= $len_tpart; $i += ($linebreak + $k)) {
			$textpart = $textpart . substr($tpart, $i, $linebreak - 1);
			$j = 0;
			$k = 0;
			while (substr($tpart, $linebreak + $i + $j - 1, 1) !~ /[ \t]/) {
			    $textpart = $textpart . substr($tpart, $linebreak + $i + $j - 1, 1);
			    $j++;
			    if ($linebreak + $i + $j - 1 > $len_tpart) {
				last;
			    }
			}
			$k += $j;
			$textpart = $textpart . $gcalnl;
		    }
		}
		else {
		    $textpart = $tpart;
		}
		$i = length($textpart);
		if (substr($textpart, $i, 1) eq $gcalnl) {
		    print substr($line, 1, $dpartlen + 1) . substr($textpart, 1, $i - 1);
		}
		else {
		    print substr($line, 1, $dpartlen + 1) . $textpart;
		}
	    }
	    $line = '';
	    $textpart = '';
	}
	#
	# Strip leading whitespace characters in text part of appointment.
	#
	$i = length($Fld[1]) + 1;
	while (substr($_, $i, 1) =~ /[ \t]/) {
	    $i++;
	}
	$line = '0000' . substr($Fld[1], 1, 2) . substr($Fld[1], 4, 2) . ' ' . substr($_, $i, 999999);
    }
    else {
	#
	# Strip leading whitespace characters of continued
	#   text part of appointment.
	#
	$i = 1;
	while (substr($_, $i, 1) =~ /[ \t]/) {
	    $i++;
	}
	$line = $line . ' ' . substr($_, $i, 999999);
    }
}

#
# Manage last line of file.
#
if ($linebreak < 1) {
    print $line;
}
else {
    #
    #  Manage possible breaks in the text part of appointment.
    #
    $tpart = substr($line, $dpartlen + 2, 999999);
    $len_tpart = length($tpart);
    if ($len_tpart > $linebreak) {
	$k = 0;
	$textpart = '';
	for ($i = 1; $i <= $len_tpart; $i += ($linebreak + $k)) {
	    $textpart = $textpart . substr($tpart, $i, $linebreak - 1);
	    $j = 0;
	    $k = 0;
	    while (substr($tpart, $linebreak + $i + $j - 1, 1) !~ /[ \t]/) {
		$textpart = $textpart . substr($tpart, $linebreak + $i + $j - 1, 1);
		$j++;
		if ($linebreak + $i + $j - 1 > $len_tpart) {
		    last;
		}
	    }
	    $k += $j;
	    $textpart = $textpart . $gcalnl;
	}
    }
    else {
	$textpart = $tpart;
    }
    $i = length($textpart);
    if (substr($textpart, $i, 1) eq $gcalnl) {
	print substr($line, 1, $dpartlen + 1) . substr($textpart, 1, $i - 1);
    }
    else {
	print substr($line, 1, $dpartlen + 1) . $textpart;
    }
}