Versions of s. 125.2(3)(b)
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the amount determined by the formula A - B where A is its tax payable under Part VI for the year (determined without reference to subsection 190.1(3)), and B is the amount, if any, by which the amount that would, but for this section, be its tax payable under this Part for the year exceeds the lesser of its Canadian surtax payable (within the meaning assigned by subsection 125.3(4)) and the amount that would, but for subsection 181.1(4), be its tax payable under Part I.3 for the year.