Versions of s. 125.6(2)(c)

if the year begins before 2027 and ends after 2026, an amount determined by the formula 0.35 × A + 0.25 × B − C where A is the amount determined by the formula D × E ÷ F where D is the total of all amounts each of which is a qualifying labour expenditure of the qualifying journalism organization for the year in respect of an eligible newsroom employee, E is the number of days in the taxation year that are before 2027 during which the taxpayer is a qualifying journalism organization, and F is the number of days in the taxation year during which the taxpayer is a qualifying journalism organization, B is the amount determined by the formula G × H ÷ I where G is the total of all amounts each of which is a qualifying labour expenditure of the qualifying journalism organization for the year in respect of an eligible newsroom employee, H is the number of days in the taxation year that are after 2026 during which the taxpayer is a qualifying journalism organization, and I is the number of days in the taxation year during which the taxpayer is a qualifying journalism organization, and C is the amount received by the taxpayer from the Aid to Publishers component of the Canada Periodical Fund in the year; and