Versions of s. 18.2(1), definition “absorbed capacity”, para (b)

the amount determined by the formula A − (B + C) where A is the taxpayer’s interest and financing expenses for the year, B is if subsection 18.21(2) applies in respect of the taxpayer for the year, the amount determined in respect of the taxpayer for the year under that subsection, and in any other case, the amount determined by the formula D × E where D is the taxpayer’s ratio of permissible expenses for the year, and E is the taxpayer’s adjusted taxable income for the year, and C is the taxpayer’s interest and financing revenues for the year. (capacité absorbée)