(b) B is the aggregate of all amounts each of which is an amount received before that time in respect of a tax-exempt dividend on affiliate shares or on shares for which affiliate shares were substituted, by i. the corporation resident in Canada,
ii. a corporation related to the corporation resident in Canada,
iii. a foreign affiliate of the corporation resident in Canada, or
iv. a foreign affiliate of a corporation related to the corporation resident in Canada; and
(c) C is the aggregate of i. the aggregate of all amounts each of which is the amount by which a loss, determined without reference to this chapter, from another disposition at or before that time by a corporation or foreign affiliate described in subparagraph b of affiliate shares or shares for which affiliate shares were substituted, was reduced under section 591 in respect of the tax-exempt dividends referred to in subparagraph b,
ii. 4/3 of the aggregate of all amounts each of which is the amount by which an allowable capital loss, determined without reference to this chapter, of a corporation or foreign affiliate described in subparagraph b for a taxation year that ended before 28 February 2000, from another disposition at or before that time by a partnership of affiliate shares or shares for which affiliate shares were substituted, was reduced under section 591.1 in respect of the tax-exempt dividends referred to in subparagraph b,
iii. the product obtained by multiplying the aggregate of all amounts each of which is the amount by which an allowable capital loss, determined without reference to this chapter, of a corporation or foreign affiliate described in subparagraph b for a taxation year that includes 28 February 2000 or 17 October 2000 or that began after 28 February 2000 and ended before 17 October 2000, from another disposition at or before that time by a partnership of affiliate shares or shares for which affiliate shares were substituted, was reduced under section 591.1 in respect of the tax-exempt dividends referred to in subparagraph b, by the fraction that is the reciprocal of the fraction in paragraphs a to d of section 231.0.1 that applies to the corporation or foreign affiliate for the year,
iv. twice the aggregate of all amounts each of which is the amount by which an allowable capital loss, determined without reference to this chapter, of a corporation or foreign affiliate described in subparagraph b for a taxation year that began after 17 October 2000, from another disposition at or before that time by a partnership of affiliate shares or shares for which affiliate shares were substituted, was reduced under section 591.1 in respect of the tax-exempt dividends referred to in subparagraph b,
v. the aggregate of all amounts each of which is the amount by which a loss, determined without reference to this chapter, from the disposition at or before that time by a corporation or foreign affiliate described in subparagraph b of an interest in a partnership, was reduced under this section in respect of the tax-exempt dividends referred to in subparagraph b,
vi. 4/3 of the aggregate of all amounts each of which is the amount by which an allowable capital loss, determined without reference to this chapter, of a corporation or foreign affiliate described in subparagraph b for a taxation year that ended before 28 February 2000, from a disposition at or before that time by a partnership of an interest in another partnership, was reduced under section 591.3 in respect of the tax-exempt dividends referred to in subparagraph b,
vii. the product obtained by multiplying the aggregate of all amounts each of which is the amount by which an allowable capital loss, determined without reference to this chapter, of a corporation or foreign affiliate described in subparagraph b for a taxation year that includes 28 February 2000 or 17 October 2000 or that began after 28 February 2000 and ended before 17 October 2000, from a disposition at or before that time by a partnership of an interest in another partnership, was reduced under section 591.3 in respect of the tax-exempt dividends referred to in subparagraph b, by the fraction that is the reciprocal of the fraction in paragraphs a to d of section 231.0.1 that applies to the corporation or foreign affiliate for the year, and
viii. twice the aggregate of all amounts each of which is the amount by which an allowable capital loss, determined without reference to this chapter, of a corporation or foreign affiliate described in subparagraph b for a taxation year that began after 17 October 2000 from the disposition at or before that time by a partnership of an interest in another partnership, was reduced under section 591.3 in respect of the tax-exempt dividends referred to in subparagraph b.