44 (1) If control of a corporation has been acquired by a person or group of persons at any time (in this subsection referred to as “that time”) before the end of a taxation year of the corporation, the amount determined for the purposes of clause (b) of the definition of “B” in subsection 38 (2) is the amount, if any, by which “A” exceeds “B” where, “A” is the amount, if any, by which “C” exceeds “D” where, “C” is the sum of all amounts added in computing the corporation’s Ontario research and development tax credit at the end of the year in respect of the current portion of its Ontario research and development tax credit at the end of a taxation year ending before that time, and “D” is the sum of all amounts each of which is an amount included by the corporation under clause (a) of the definition of “B” in subsection 38 (2) in computing its Ontario research and development tax credit at the end of the year under that subsection, to the extent that the amount may reasonably be considered to have been included in respect of the current portion of its Ontario research and development tax credit at the end of a taxation year ending before that time, and “B” is the amount that, but for sections 39 and 53, would be the corporation’s tax payable under this Division for the year multiplied by the ratio of “E” to “F” where, “E” is, if throughout the year the corporation carried on a particular business in the course of which an eligible expenditure was made before that time in respect of which an amount is included in computing its Ontario research and development tax credit at the end of the year, the amount, if any, by which “G” exceeds “H” where, “G” is the sum of all amounts each of which is, (a)  its income for the year from the particular business, or (b)  its income for the year from any other business substantially all the income of which was derived from the sale, leasing, rental or development of properties or the rendering of services similar to the properties sold, leased, rented or developed, or the services rendered, as the case may be, by the corporation in carrying on the particular business before that time, and “H” is the sum of all amounts each of which is an amount  deducted under paragraph 111 (1) (a) or (d) of the Federal Act for the year by the corporation in respect of a non-capital loss or a farm loss, as the case may be, for a taxation year in respect of the particular business or the other business, and “F” is the greater of, (a) the amount determined as “E” for the year, and (b) the corporation’s taxable income or taxable income earned in Canada, as the case may be, for the year.  2007, c. 11, Sched. A, s. 44 (1). Control acquired after the end of the year (2) If control of a corporation has been acquired by a person or group of persons at any time (in this subsection referred to as “that time”) after the end of a particular taxation year of the corporation, the amount determined for the purposes of clause (c) of the definition of “B” in subsection 38 (2) is the amount, if any, by which “I” exceeds “J” where, “I” is the sum of all amounts each of which is an amount included in computing the corporation’s Ontario research and development tax credit at the end of the particular year in respect of the current portion of its Ontario research and development tax credit at the end of a taxation year ending after that time, and “J” is the amount that, but for sections 39 and 53, would be the corporation’s tax payable under this Division for the particular year multiplied by the ratio of “K” to “L” where, “K” is, if the corporation has made an eligible expenditure in the course of carrying on a particular business throughout a taxation year that ends after that time, in respect of which an amount is included in computing its Ontario research and development tax credit at the end of the particular year, the amount, if any, by which “M” exceeds “N” where, “M” is the sum of all amounts each of which is, (a)  its income for the particular year from the particular business, or (b)  if the corporation carried on the particular business in the particular year, its income for the particular year from any other business substantially all the income of which was derived from the sale, leasing, rental or development of properties or the rendering of services similar to the properties sold, leased, rented or developed, or the services rendered, as the case may be, by the corporation in carrying on the particular business before that time, and “N” is the sum of all amounts each of which is an amount deducted under paragraph 111 (1) (a) or (d) of the Federal Act for the particular year by the corporation in respect of a non-capital loss or a farm loss, as the case may be, for a taxation year in respect of the particular business or the other business, and “L” is the greater of, (a) the amount determined as “K” for the particular year, and (b) the corporation’s taxable income or taxable income earned in Canada, as the case may be, for the particular year.  2007, c. 11, Sched. A, s. 44 (2). Recapture of tax credit