8. For the purposes of sections 10 to 14, the deductible difference means the excess of undepreciated portion of the capital cost according to the straight-line method of depreciation over the undepreciated capital cost according to the diminishing balance method of depreciation.
Similarly, the taxable difference means the excess of:(a) the undepreciated portion of the capital cost according to the diminishing balance method of depreciation over
(b) the undepreciated portion of the capital cost according to the straight-line method of depreciation.