Versions of s. 172.1(5.1)(d)(ii)

to have paid tax in respect of that supply on that day equal to the amount determined by the formula A − B where A is if the specified pension entity is a selected listed financial institution on that day, the amount determined for the pension plan under the description of A in paragraph (c), and in any other case, the amount of tax determined for the pension plan under paragraph (c), and B is the total of all amounts, each of which is a part of the amount determined for A that is not included in determining the person’s net tax for the reporting period that includes the last day of the particular fiscal year, or that the person has recovered or is entitled to recover by way of rebate, refund or remission, or otherwise, under this or any other Act of Parliament, and