Versions of s. 172.1(8.01)(b)(i)

the particular pension entity is deemed to have paid on the particular day tax equal to the amount determined by the formula A × (B ÷ C) where A is the amount of tax in respect of the specified resource or part or in respect of the employer resource, as the case may be, that the particular pension entity is deemed to have paid under the applicable paragraph, B is the difference between the tax in respect of the supply and the amount of tax that had been accounted for in respect of the supply prior to the Minister’s assessment of the net tax for the reporting period, and C is the tax in respect of the supply, and