Versions of s. 79.1(1)(b)(ii)(A)

was, at any time in the last preceding calendar year ending at least ninety days, or ninety-one days if that time falls in a leap year, before that time, a member of a group of associated corporations (within the meaning of section 256 of the Income Tax Act) and the aggregate amount of taxes payable under Part III, other than taxes payable in accordance with the Customs Act, by the group in that year exceeded twelve million dollars, and