Versions of s. 18.2(4)(g)

if the transferee is a special purpose loss corporation and the transferor is a financial institution group entity, it is the case that C ≥ D where C is the total of all amounts, each of which is an amount that would, in the absence of this section, be deductible in computing the income of the special purpose loss corporation for its taxation year, is paid or payable to a financial holding corporation, meets the conditions set out in paragraphs (a) to (d) of the definition excluded interest, and would, in the absence of this section, give rise to a loss that is, or will be, utilized solely by a financial institution group entity, and D 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 special purpose loss corporation for its taxation year, and transferred capacity of a financial institution group entity for one of its taxation years;