Versions of s. 60.021(2)(a)

except where paragraph (b) applies, the amount determined by the formula A – B where A is the lesser of the total of all amounts included, because of subsection 146.3(5), in computing the income of the taxpayer for the taxation year in respect of amounts received out of or under the fund (other than an amount paid by direct transfer from the fund to another fund or to a registered retirement savings plan), and the amount that would, in the absence of subsection 146.3(1.1), be the minimum amount under the fund for the taxation year, and B is the minimum amount under the fund for the taxation year; and