Versions of s. 34.3(1), definition “income shortfall adjustment”

income shortfall adjustment, of a corporation in respect of a qualifying partnership for a taxation year, means the positive or negative amount determined by the formula(A – B) × C × D where A is the amount that is the lesser of the actual stub period accrual in respect of the qualifying partnership, and the amount that would be the corporation’s adjusted stub period accrual for the base year in respect of the qualifying partnership if the value of F in paragraph (a) of the definition adjusted stub period accrual in subsection 34.2(1) were nil; B is the amount included under subsection 34.2(2) in computing the corporation’s income for the base year in respect of the qualifying partnership; C is the number of days in the period that begins on the day after the day on which the base year ends, and ends on the day on which the taxation year ends; and D is the average daily rate of interest determined by reference to the rate of interest prescribed under paragraph 4301(a) of the Income Tax Regulations for the period referred to in the description of C. (rajustement pour revenu insuffisant)