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I-3 - Taxation Act

Section 418.1.6
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418.1.6. In this chapter, the adjusted cumulative foreign resource expense of a taxpayer at the end of a taxation year, in relation to a country, means the aggregate of the cumulative foreign resource expense of the taxpayer, in relation to that country, at the end of the year, and the amount by which the aggregate determined for the year under paragraph a of section 418.32.2 in respect of the taxpayer and that country exceeds the amount that would, but for subparagraph ii of paragraph e.1 of section 330, be determined for the year under that paragraph e.1 in respect of the taxpayer and that country.
2004, c. 8, s. 79.
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