Versions of s. 12(1)(l.2)

the amount determined by the formula A × B where A is the total of all amounts each of which is an amount determined under paragraph (h) of the description of A in the definition interest and financing expenses in subsection 18.2(1) in respect of the taxpayer for the taxation year, and B is if the taxpayer is an excluded entity for the year (as defined in subsection 18.2(1)), nil, and in any other case, the proportion determined under the first formula in subsection 18.2(2) in respect of the taxpayer for the year;