Full text
there shall be added to the amounts otherwise determined for the purposes of paragraphs (f) to (k) of the definition investment tax credit in subsection 127(9) in respect of the parent for the particular year to the extent that those amounts determined in respect of the subsidiary may reasonably be considered to have been included in computing the parent’s investment tax credit at the end of the particular year by virtue of subparagraph 88(1)(e.3)(i);