Versions of s. 18.2(4)(f)

if the transferee is a financial holding corporation and the transferor is a financial institution group entity, it is the case that A ≥ B where A is the total of all amounts, each of which is an amount that is included in computing the income of the financial holding corporation for its taxation year in respect of excluded interest, the payer of which is, for the taxation year of the payer in which the interest is payable, a financial institution group entity, or a special purpose loss corporation, if the amount gives rise to a loss of the special purpose loss corporation that is, or will be, utilized solely by a financial institution group entity, and B is the total of all amounts, each of which would, in the absence of this paragraph, be an amount that is both received capacity of the financial holding corporation for its taxation year, and transferred capacity of a financial institution group entity for one of its taxation years;