Notwithstanding subsection (8), if a taxpayer is a limited partner of a partnership at the end of a fiscal period of the partnership, the amount, if any, determined under subsection (8) to be added in computing the taxpayer’s investment tax credit at the end of the taxpayer’s taxation year in which that fiscal period ends shall not exceed the lesser of
Notwithstanding subsection (8), if a taxpayer is a limited partner of a partnership at the end of a fiscal period of the partnership, the amount, if any, determined under subsection (8) to be added in computing the taxpayer’s investment tax credit at the end of the taxpayer’s taxation year in which that fiscal period ends shall not exceed the lesser of
Where a taxpayer is a limited partner of a partnership at the end of the partnership’s taxation year, the amount referred to under subsection 127(8) as the amount which can reasonably be considered to be the taxpayer’s share of the amounts that would be determined under paragraph 127(8.1)(a), 127(8.1)(a.1), 127(8.1)(b) or 127(8.1)(e.1) of the definition investment tax credit in subsection 127(9) in respect of the partnership for the year shall not exceed the lesser of