Versions of s. 125.6(1), definition “low threshold qualifying labour expenditure”, para (b)

the amount determined by the formula A − B where A is the amount determined by the formula C × D ÷ E where C is the salary or wages payable by the taxpayer to the eligible newsroom employee in respect of the portion of the taxation year throughout which the taxpayer is a qualifying journalism organization, D is the number of days in the taxation year that are before 2023 during which the taxpayer is a qualifying journalism organization, and E is the number of days in the taxation year during which the taxpayer is a qualifying journalism organization, and B is the amount determined by the formula F × G ÷ H where F is the total of all amounts each of which is an amount of assistance that the taxpayer has received, is entitled to receive or can reasonably be expected to receive, in respect of amounts described in C, and has not been repaid before the end of the year pursuant to a legal obligation to do so, G is the number of days in the taxation year that are before 2023 during which the taxpayer is a qualifying journalism organization, and H is the number of days in the taxation year during which the taxpayer is a qualifying journalism organization. (seuil inférieur de dépense de main-d’oeuvre admissible)