Versions of s. 66.2(2)(e)
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the amount determined by the formula A(B − C) where A is for taxation years that end before 2030, 15%, for taxation years that begin before 2030 and end after 2029, the amount determined by the formula 0.15(I/J) + 0.075(K/J) where I is the total of all reaccelerated Canadian development expenses incurred by the taxpayer before 2030 and in the taxation year, J is the total of all reaccelerated Canadian development expenses incurred by the taxpayer in the taxation year, and K is the total of all reaccelerated Canadian development expenses incurred by the taxpayer after 2029 and in the taxation year, and for taxation years that begin after 2029, 7.5%, B is the total of all reaccelerated Canadian development expenses incurred by the taxpayer in the taxation year, and C is the amount determined by the formula(D − E) − (F − G − H) where D is the total of the amounts determined for E to O in the definition cumulative Canadian development expense in subsection (5) at the end of the taxation year, E is the total of the amounts determined for E to O in the definition cumulative Canadian development expense in subsection (5) at the beginning of the taxation year, F is the total of the amounts determined for A to D.1 in the definition cumulative Canadian development expense in subsection (5) at the end of the taxation year, G is the total of the amounts determined for A to D.1 in the definition cumulative Canadian development expense in subsection (5) at the end of the preceding taxation year, and H is the amount determined for B.