Versions of s. 172.1(5.1)(c)

for the purposes of this Part, the tax referred to in paragraph (b) is deemed to be equal to the total of all amounts, each of which is determined for each pension plan in the master pension group by the formula A + B where A is the amount determined by the formula C × D × E where C is the fair market value of the specified resource or part at the time it was acquired by the person, D is the rate set out in subsection 165(1), and E is the master pension factor in respect of the pension plan for the fiscal year of the master pension entity that includes the last day of the particular fiscal year, and B is the total of all amounts, each of which is determined for a participating province by the following formula F × G × H where F is the amount determined for C, G is the provincial factor in respect of the pension plan and the participating province for the particular fiscal year, and H is the master pension factor determined for E; and