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the amount determined by the formula(A - B)/C where A is the total of the amounts estimated by the corporation to be the taxes payable by it under this Part and Parts VI, VI.1 and XIII.1 for the taxation year, B is the total of all payments payable by the corporation in the taxation year in accordance with subsection (1.1), and C is the number of months that end in the taxation year and after the particular time, or