i. the corporation is not deemed to have paid an amount to the Minister for the particular taxation year under Division II.6.6.6.1, and is not associated, in the particular taxation year, with another corporation that is deemed to have paid an amount to the Minister under that Division II.6.6.6.1, for a taxation year that ends in the particular taxation year, the rate determined by the formula
45% - [45% × (A - $15,000,000)/$5,000,000], or
ii. subparagraph i does not apply to the corporation, the rate determined by the formula
40% - [40% × (A - $15,000,000)/$5,000,000];