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the amount otherwise deducted under paragraph 20(1)(b) in computing the taxpayer’s income from the business for the taxation year that ended immediately before that time,
the amount otherwise deducted under paragraph 20(1)(b) in computing the taxpayer’s income from the business for the taxation year that ended immediately before that time,
the amount otherwise deducted under paragraph 20(1)(b) in computing the corporation’s income from the business for the taxation year ending immediately before that time,