Versions of s. 18.2(1), definition “excluded entity”, para (b)

a particular taxpayer resident in Canada, if $1,000,000 is not less than the amount determined by the formula A − B where A is the total of all amounts, each of which is the interest and financing expenses or the exempt interest and financing expenses of the particular taxpayer for the particular taxation year, or another taxpayer resident in Canada for a taxation year (referred to in this subparagraph as the “relevant taxation year”) ending in the particular taxation year, if the other taxpayer is an eligible group entity in respect of the particular taxpayer at the end of the relevant taxation year, and B is the amount that would be determined for A if the reference in the description of A to “the interest and financing expenses or the exempt interest and financing expenses” were read as a reference to “the interest and financing revenues”, and the interest and financing revenues of a financial institution group entity were excluded; or