Versions of s. 18.4(7)(c)

the amount of the deduction/non-inclusion mismatch arising from the payment is determined by the formula A − B where A is if paragraph (6)(a) applies in respect of the payment, the deduction component of the deduction/non-inclusion mismatch, or if paragraph (6)(b) applies in respect of the payment, the foreign deduction component of the deduction/non-inclusion mismatch, and B is if subparagraph (i) of the description of A applies, where the amount determined for B in paragraph (6)(a) in respect of the payment is equal to 10% or less of the amount determined for A, nil, and in any other case, the amount determined for B in paragraph (6)(a) in respect of the payment, or if subparagraph (ii) of the description of A applies, where the amount determined for D in paragraph (6)(b) in respect of the payment is equal to 10% or less of the amount determined for A, nil, and in any other case, the amount determined for D in paragraph (6)(b) in respect of the payment.