jswizzle3737/ontario_laws_and_regs huggingface dataset:
in which,  “A” is, (a) the amount of the financial institution’s taxable paid-up capital for the year if the financial institution is resident in Canada or is an authorized foreign bank, or (b) its taxable capital employed in Canada, in any other case, “B” is, (a) the amount of the financial institution’s Canadian tangible property for the year if the financial institution is resident in Canada or is an authorized foreign bank, or (b) nil, in any other case, “C” is the financial institution’s Canadian allocation factor for the year, and “D” is the financial institution’s capital deduction for the year. 2007, c. 11, Sched. A, s. 70 (1). Canadian tangible property (2) The amount of a financial institution’s Canadian tangible property for a taxation year is one-third of the sum of all amounts determined under paragraphs 181.3 (1) (a) and (b) of the Federal Act in respect of the institution for the year, measured at the end of the year.  2007, c. 11, Sched. A, s. 70 (2). Capital deduction (3) A financial institution’s capital deduction for a taxation year is determined as follows: 1. If the financial institution is related at any time in the year to another corporation that, i. is a financial institution, ii. has a permanent establishment in Canada, and iii. is not exempt from tax payable under, A. this Division by reason of clause 64 (2) (b), (c), (d), (e) or (f), or B. Part III of the Corporations Tax Act by reason of subsection 71 (1) of that Act, the financial institution’s capital deduction for the year is the amount calculated using the formula, E/F × $15 million in which, “E”   is the amount of the financial institution’s taxable capital employed in Canada for the year, and “F”   is the sum of the amount of “E” for the year and all amounts each of which is the taxable capital employed in Canada of one of those related financial institutions for its last taxation year ending at or before the end of the financial institution’s taxation year. 2. If paragraph 1 does not apply, the financial institution’s capital deduction for the year is $15 million. 2007, c. 11, Sched. A, s. 70 (3). Limitation (4) Subsection 181 (4) of the Federal Act applies with necessary modifications for the purposes of this subdivision in determining any amount required to determine a financial institution’s adjusted taxable paid-up capital for a taxation year.  2007, c. 11, Sched. A, s. 70 (4).
in which, “A” is the corporation’s Ontario allocation factor for the year, “B” is the corporation’s capital tax rate for the year, “C” is, (a) the amount of the corporation’s taxable capital for the year if the corporation is resident in Canada, or (b) the amount of the corporation’s taxable capital employed in Canada for the year if the corporation is non-resident, “D” is the corporation’s capital deduction for the year, “E” is, (a) 365 days if there are at least 51 weeks in the year, or (b) the number of days in the year, in any other case, and “F” is the amount, if any, of the corporation’s capital tax credit for manufacturers for the year, as determined under section 83.1. 2008, c. 7, Sched. S, s. 20 (1). Capital tax rate (2) A corporation’s capital tax rate for a taxation year for the purposes of subsection (1) is the sum of, (a) 0.225 per cent multiplied by the ratio of the number of days in the year that are before January 1, 2010 to the total number of days in the year; and (b) 0.15 per cent multiplied by the ratio of the number of days in the year that are after December 31, 2009 and before July 1, 2010 to the total number of days in the year. (c)  Repealed:  2008, c. 7, Sched. S, s. 20 (2). 2007, c. 11, Sched. A, s. 82 (2); 2008, c. 7, Sched. S, s. 20 (2). Section Amendments with date in force (d/m/y) 2008, c. 7, Sched. S, s. 20 (1, 2) - 01/01/2008