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

in any other case, the amount determined by the formula A − B − C where A is the amount determined by the formula D × E + F where D is the ratio of permissible expenses of the taxpayer for the year, E is the adjusted taxable income of the taxpayer for the year, and F is the amount determined by the formula G − H × I where G is the interest and financing revenues of the taxpayer for the year, H is the ratio of permissible expenses of the taxpayer for the year, and I is the lesser of the amount by which the interest and financing revenues of the taxpayer for the year exceed the interest and financing expenses of the taxpayer for the year, and either if the adjusted taxable income of the taxpayer for the year would, in the absence of section 257, be a negative amount, the absolute value of the negative amount, or in any other case, nil, B is the interest and financing expenses of the taxpayer for the year, and C is the amount deductible by the taxpayer under paragraph 111(1)(a.1) in the year. (capacité excédentaire)