Versions of s. 18.4(1), definition “canadian ordinary income”, para (b)

if the taxpayer is a partnership, determined by the formula A × B ÷ C − D where A is an amount that is included in respect of the payment in computing the income or loss of the partnership from any source, or from sources in a particular place, for the year, except to the extent that the amount is included in the Canadian ordinary income of any taxpayer under paragraph (c), or can reasonably be considered to be excluded, reduced, offset or otherwise sheltered by any reason described in subparagraph (a)(iii), B is the total of all amounts, each of which is, in respect of the partnership’s income or loss from that source or the sources in the particular place for the year, the share of a member of the partnership that is a person resident in Canada, or the share of a member of the partnership that is a non-resident person to the extent it is included in computing the non-resident person’s taxable income earned in Canada, C is the income or loss of the partnership from the source, or the sources in the particular place, for the year, and D is the total of all amounts, each of which is an amount deductible, in respect of the payment, by a member of the partnership under section 112 or 113; or