Versions of s. 203(4)(a)

the amount determined by the formula A × (B – C)/B where A is the basic tax content of the vehicle at the particular time, B is the total of the tax that was payable by the registrant in respect of the last acquisition or importation of the vehicle by the registrant, if the registrant brought the vehicle into a participating province after it was last acquired or imported by the registrant, the tax that was payable by the registrant in respect of bringing it into that province, and the tax that was payable by the registrant in respect of improvements to the vehicle acquired, imported or brought into a participating province by the registrant after the property was last acquired or imported, and C is the total of all input tax credits that the registrant was entitled to claim in respect of any tax included in the total for B, and