Versions of s. 67.3(c)

the amount determined by the formula(A × B)/30 - C - D - E where A is $600 or such other amount as is prescribed, B is the number of days in the period commencing at the beginning of the term of the lease and ending at the earlier of the end of the year and the end of the lease, C is the total of all amounts deducted in computing the taxpayer’s income for preceding taxation years in respect of the actual lease charges in respect of the vehicle, D is the amount of interest that would be earned on the part of the total of all refundable amounts in respect of the lease that exceeds $1,000 if interest were payable on the refundable amounts at the prescribed rate, and computed for the period before the end of the year during which the refundable amounts were outstanding, and E is the total of all reimbursements that became receivable before the end of the year by the taxpayer in respect of the lease, and