Versions of s. 127.48(22)

If this subsection applies for a taxation year in respect of an eligible clean hydrogen property, there shall be added to the taxpayer’s tax otherwise payable under this Part for the year an amount determined by the formula(A – B) × (C ÷ D) where A is the amount of the taxpayer’s clean hydrogen tax credit in respect of the property; B is the total of all amounts, each of which can reasonably be considered to be the portion of any amount previously paid by the taxpayer because of subsection (18) in respect of the property; C is an amount, not exceeding the amount determined for D, equal to if the property is disposed of to a person or partnership who deals at arm’s length with the taxpayer, the proceeds of disposition of the property, and in any other case, the fair market value of the property; and D is the capital cost of the property on which the clean hydrogen tax credit was deducted.