Income Tax Act — I-3.3 (a)
ign affiliate of a person resident in Canada of whom the taxpayer is a controlled foreign affiliate”, and (d) the words “other than a capital gain” in paragraph 94.1(1)(g) were replaced by the words “other than any income that would not be included in the taxpayer’s foreign accrual property income for the year if the value of C in the definition foreign accrual property income in subsection 95(1) were nil and other than a capital gain”, D is the total of all amounts, each of which is the affiliate’s loss for the year from property, the affiliate’s loss for the year from a business other than an active business of the affiliate or the affiliate’s loss for the year from a non-qualifying business of the affiliate, in each case that amount being determined as if there were not included in the affiliate’s income any amount described in any of paragraphs (a) to (d) of the description of A and as if each amount described in clause (2)(a)(ii)(D) that was paid or payable, directly or indirectly, by the affiliate to another foreign affiliate of the taxpayer or of a person with whom the taxpayer does not deal at arm’s length were nil where an amount in respect of the income derived by the other foreign affiliate from that amount that was paid or payable to it by the affiliate was added in computing its income from an active business, E is the lesser of (a) the amount of the affiliate’s allowable capital losses for the year from dispositions of property (other than excluded property and property in respect of which an election is made by the taxpayer under subsection 88(3.3)) that can reasonably be considered to have accrued after its 1975 taxation year, and (b) the total of all amounts each of which is the portion of a taxable capital gain of the affiliate that is included in the amount determined for B in respect of the affiliate for the year, F is the prescribed amount for the year, F.1 is the lesser of (a) the prescribed amount for the year, and (b) the amount, if any, by which (i) the total of all amounts each of which is the portion of a taxable capital gain of the affiliate that is included in the amount determined for B in respect of the affiliate for the year exceeds (ii) the amount determined for E in respect of the affiliate for the year, G is the amount, if any, by which (a) the total of amounts determined for A.1 and A.2 in respect of the affiliate for the year exceeds (b) the total of all amounts determined for D to F.1 in respect of the affiliate for the year, and H is (a) if the affiliate was a member of a partnership at the end of the fiscal period of the partnership that ended in the year and the partnership received a dividend at a particular time in that fiscal period from a corporation (in this paragraph referred to as the “payer affiliate”) that would be, if the reference in subsection 93.1(1) to “corporation resident in Canada” were a reference to “taxpayer resident in Canada”, a foreign affiliate of the taxpayer for the purposes of sections 93 and 113 at that particular time, the amount by which the portion of the dividend that is included in the value determined for A in respect of the affiliate for the year and that would be, if the reference in subsection 93.1(2) to “corporation resident in Canada” were a reference to “taxpayer resident in Canada”, deemed by paragraph 93.1(2)(a) to have been received by the affiliate for the purposes of sections 93 and 113 exceeds (i) if the affiliate and the payer affiliate are resident in the same country, nil, and (ii) in any other case, the amount that would be the deduction/non-inclusion mismatch arising from that portion of the dividend under paragraph 18.4(7)(c), if (A) subsection 18.4(6) were read without reference to its paragraph (a) and subparagraph (i) of the description of D in its paragraph (b), and (B) the amount determined for C in the definition foreign ordinary income in subsection 18.4(1) were deemed to be nil, and (b) in any other case, nil; ( revenu étranger