Versions of s. 153(4.1)

For the purposes of this Part, if A - B where A is the value of that consideration as otherwise determined under this Part, and B is the amount (in this subsection referred to as the “purchase credit”) that is equal to the least of the value of A, the amount determined by the formula B 1/B 2 where B 1 is the amount (in this subsection and subsection (4.5) referred to as the “unused total purchase credit”), if any, by which the consideration for the supply by way of sale exceeds the total of all amounts each of which is the purchase credit that was determined in calculating the amount deemed under this subsection to be the value of any consideration that, before the particular time, became due or was paid without having become due under the original leaseback agreement or a subsequent lease in respect of that agreement, and B 2 is the specified number of remaining lease payments under the particular agreement at the particular time, and if there is no unused total purchase credit, zero.