Versions of s. 211.92(9)(b)

if the time is during the total CCUS project review period of the CCUS project to which the expenditure relates, there shall be added to the tax otherwise payable by the taxpayer under this Part for the year the amount determined by the formula A × B × C ÷ D − E where A is the qualified CCUS expenditure in respect of the property as determined for the taxation year that includes the first day of commercial operations, B is the appropriate specified percentage, C is the amount, not exceeding the amount determined for D, equal to if the property is disposed of to a person who deals at arm’s length with the taxpayer, the proceeds of disposition of the property, or if the property is disposed of to a person who does not deal at arm’s length with the taxpayer, or is exported from Canada but not disposed of, the fair market value of the property at that time, D is the taxpayer’s capital cost of the property, and E is the total of all amounts, each of which can reasonably be considered to be the portion of any amount previously paid by the taxpayer because of subsection (4) in respect of the property, to the extent that the amount did not reduce the tax payable by the taxpayer under this subsection in a preceding taxation year.