Versions of s. 127.43(1), definition “total ventilation expense”, para (b)

the amount determined by the formula$50,000 × X − Y where X is 100%, unless the eligible entity is affiliated at any time in the qualifying period with one or more other eligible entities that are deemed to have paid an amount under subsection (2) in respect of the qualifying period, or, in the case of a partnership, has a member that is deemed to have paid an amount under subsection (3) in respect of the partnership, a percentage assigned to the eligible entity under an agreement, if the agreement is entered into by the eligible entity and each eligible entity that is affiliated with the eligible entity in the qualifying period, and is deemed to have paid an amount under subsection (2) in respect of the qualifying period, or, in the case of a partnership, has a member that is deemed to have paid an amount under subsection (3) in respect of the partnership, the agreement is filed in prescribed form and manner with the Minister by the eligible entity and each eligible entity referred to in clause (A), the agreement assigns, for the purposes of this definition, a percentage in respect of each eligible entity referred to in clause (A), and the total of all the percentages assigned under the agreement does not exceed 100%, and in any other case, nil, and Y is the total of all amounts, each of which is the total ventilation expense of the eligible entity for a prior taxation year in respect of which an amount is deemed to have been paid under subsection (2) or (3). (dépense totale de ventilation)