Versions of s. 66.4(2)(d)
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the amount determined by the formula A(B − C) where A is for taxation years that end before 2030, 5%, for taxation years that begin before 2030 and end after 2029, the amount determined by the formula 0.05(I/J) + 0.025(K/J) where I is the total of all reaccelerated Canadian oil and gas property expenses incurred by the taxpayer before 2030 and in the taxation year, J is the total of all reaccelerated Canadian oil and gas property expenses incurred by the taxpayer in the taxation year, and K is the total of all reaccelerated Canadian oil and gas property expenses incurred by the taxpayer after 2029 and in the taxation year, and for taxation years that begin after 2029, 2.5%, B is the total of all reaccelerated Canadian oil and gas property 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 J in the definition cumulative Canadian oil and gas property expense in subsection (5) at the end of the taxation year, E is the total of the amounts determined for E to J in the definition cumulative Canadian oil and gas property 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 oil and gas property 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 oil and gas property expense in subsection (5) at the end of the preceding taxation year, and H is the amount determined for B.