Versions of s. 249(1)(b)

the total of all amounts each of which is an amount in respect of a person (in this paragraph referred to as the “associate”) who was associated with the particular person at the end of the particular fiscal year of the associate that is the last such year ending at the same time as, or at any time in, the base year, determined by the formula C × (365/D) where C is the total of all consideration (other than consideration referred to in section 167.1 that is attributable to goodwill of a business) for taxable supplies (other than supplies of financial services, supplies by way of sale of real property that is capital property of the associate and supplies included in Part V of Schedule VI) made in Canada by the associate that became due to the associate in the particular fiscal year of the associate or that was paid to the associate in that year without having become due, and D is the number of days in the particular fiscal year of the associate.