1029.8.36.53.13. For the purposes of this division, the amount that an eligible taxpayer is deemed to have paid to the Minister for a taxation year under this division, in respect of eligible facilities relating to a farming establishment, may not exceed the amount by which $200,000 exceeds the aggregate of all amounts each of which is an amount otherwise deemed to have been paid to the Minister by an eligible taxpayer under this division, in respect of eligible facilities relating to the farming establishment, for the year or a preceding taxation year.