Versions of s. 181.2(3)(g)

the total of all amounts, each of which is the amount, if any, in respect of a partnership in which the corporation held a membership interest at the end of the year, either directly or indirectly through another partnership, determined by the formula(A – B) × C/D where A is the total of all amounts that would be determined under paragraphs (b) to (d) and (f) in respect of the partnership for its last fiscal period that ends at or before the end of the year if those paragraphs applied to partnerships in the same manner that they apply to corporations, and those amounts were computed without reference to amounts owing by the partnership to any corporation that held a membership interest in the partnership either directly or indirectly through another partnership, or to any partnership in which a corporation described in subparagraph (i) held a membership interest either directly or indirectly through another partnership, B is the partnership’s deferred unrealized foreign exchange losses at the end of the period, C is the share of the partnership’s income or loss for the period to which the corporation is entitled either directly or indirectly through another partnership, and D is the partnership’s income or loss for the period