i. the amount by which the aggregate of all amounts each of which is the salary or wages paid by the qualified corporation to an employee in respect of a period within the calendar year for which the employee is an eligible employee, in relation to a recognized business it carries on in the calendar year, exceeds the aggregate of all amounts each of which is, in relation to a recognized business,(1) except in respect of a corporation that results from an amalgamation, an amount equal to zero, where, at no time in its base period in relation to the recognized business, the corporation carried on a business in Québec in the sectors of activity described in any of paragraphs a to f of the definition of “recognized business” in the first paragraph of section 1029.8.36.72.43, and
(2) in any other case, the aggregate of all amounts each of which is the salary or wages paid by the qualified corporation to an employee in respect of a period within the qualified corporation’s base period, in relation to the recognized business, for which the employee is an eligible employee in relation to that recognized business, and