74 (1) The amount of a financial institution’s small business investment tax credit account for a taxation year is the amount, if any, by which “A” plus “B” exceeds “C” where, “A” is, subject to subsections (3), (4) and (5), the sum of all amounts each of which is a tax credit amount in respect of an eligible investment made before the end of the year by, (a) the financial institution, if it is a deposit-taking institution, (b) a specified corporation that was related to the financial institution at the time the investment was made, or (c)   a deposit-taking institution or an insurance corporation that was related to the financial institution at the time the investment was made, “B” is the sum of all small business investment tax credit repayments required to be paid by the financial institution under subsection 66.1 (12) of the Corporations Tax Act or section 79 of this Act for previous taxation years, and “C” is the sum of, (a) all amounts each of which is an amount, if any, determined under such rules as may be prescribed in respect of the disposition after May 7, 1996 and before the end of the year of a prescribed investment, and (b) all small business investment tax credits claimed by the financial institution under subsection 66.1 (2) of the Corporations Tax Act or subsection 73 (1) of this Act for previous taxation years.  2007, c. 11, Sched. A, s. 74 (1). Eligible investment (2) For the purposes of this subdivision, an eligible investment is one of the following: 1. A below-prime loan made to a qualifying small business corporation or qualifying small business after May 6, 1997. 2. A patient capital investment made in a qualifying small business or qualifying small business corporation after May 6, 1997. 3. A Class A share issued by a community small business investment fund corporation in consideration for an investment made before January 1, 2004.  2007, c. 11, Sched. A, s. 74 (2). Limitation (3) A tax credit amount in respect of an eligible investment made by a specified corporation that is not a financial institution may be included by a financial institution in computing its small business investment tax credit account only in the proportion that the fair market value of the shares of the specified corporation not held by a person unrelated to the financial institution is of the total fair market value of the shares of the specified corporation issued and outstanding at the time that the investment is made.  2007, c. 11, Sched. A, s. 74 (3). Exception, below-prime loan (4) No tax credit amount in respect of a below-prime loan may be included by a financial institution in computing its small business investment tax credit account for a taxation year if, as a result of including a tax credit amount in respect of that below-prime loan, the sum of all tax credit amounts calculated for the year and included in computing the financial institution’s small business investment tax credit account for the year in respect of below-prime loans outstanding in the year would exceed 75 per cent of the amount of the financial institution’s tax earn-back account for the year.  2007, c. 11, Sched. A, s. 74 (4). Eligible investments made by related financial institution or specified corporation (5) If a financial institution includes a tax credit amount in the calculation of an amount under clause 66.1 (4) (a) of the Corporations Tax Act or the amount of “A” in subsection (1) in computing its small business investment tax credit account for a taxation year in respect of an eligible investment made by a related deposit-taking institution, a related insurance corporation or a specified corporation, no tax credit amount in respect of the eligible investment may be included in computing the small business investment tax credit account of any other financial institution for any taxation year.  2007, c. 11, Sched. A, s. 74 (5). Specified corporation (6) A corporation is a specified corporation with respect to a particular investment in a qualifying small business corporation if, (a) it is either a specialized financing corporation for the purposes of Part IX of the Bank Act (Canada) or a corporation of a class prescribed for the purposes of this subsection; and (b) it satisfies such requirements as may be prescribed.  2007, c. 11, Sched. A, s. 74 (6).