translate English to French: Limitation (1.1) If the particular taxable supply referred to in subsection (1) is made at a particular time by a public sector body to another person with whom the public sector body is not dealing at arm’s length, the rebate under subsection (1) shall not exceed the lesser of (a) the basic tax content of the property at the particular time; and (b) the amount determined by the formula (A/B) x C where A is the basic tax content of the property at the particular time, B is the amount that would be the basic tax content of the property at that time if that amount were determined without reference to the description of B in paragraph (a) and the description of K in paragraph (b) of the definition "basic tax content" in subsection 123(1), and C is the tax that is or would, in the absence of section 167, be payable in respect of the particular taxable supply.
A représente la teneur en taxe de l’immeuble au moment de la fourniture, B le montant qui correspondrait à la teneur en taxe de l’immeuble à ce moment s’il était calculé compte non tenu de l’élément B de la formule figurant à l’alinéa a) de la définition de « teneur en taxe » au paragraphe 123(1) ni de l’élément K de la formule figurant à l’alinéa b) de cette définition, C la taxe qui est payable relativement à la fourniture ou qui le serait en l’absence de l’article 167.