Versions of s. 129(1)(a)(ii)(B)(I)
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if the amount determined under subclause (A)(I) exceeds the amount determined under subclause (A)(II), the lesser of the amount of the excess, and the amount by which the corporation’s eligible refundable dividend tax on hand at the end of the year exceeds the amount, if any, determined under subparagraph (i) for the year, and