(a) the particular amount is deemed, for the purposes of that division,i. where the assistance reduced the taxpayer’s share of a particular expenditure, to be the taxpayer’s share of an expenditure for scientific research and experimental development made at the particular time by the partnership on the same basis as was the particular expenditure, and
ii. where the assistance reduced the taxpayer’s share of a particular eligible fee or a particular eligible fee balance, to be an eligible fee or eligible fee balance, as the case may be, of the partnership for the fiscal period of the partnership ending in the taxation year of the taxpayer in which the taxpayer pays the particular amount;
(b) the amount that the taxpayer is deemed to have paid to the Minister under that division in respect of the particular amount is deemedi. to be equal to the amount that, but for the assistance, would have been deemed to have been paid to the Minister by the taxpayer under that division in respect of that portion of the taxpayer’s share of the particular expenditure, particular eligible fee or particular eligible fee balance corresponding to the assistance so repaid, and
ii. to have been paid to the Minister under the same provision of that division as the provision under which, but for the assistance, the taxpayer would have been deemed to have paid an amount to the Minister in respect of that portion of the taxpayer’s share of the particular expenditure, particular eligible fee or particular eligible fee balance corresponding to the assistance so repaid.