Versions of s. 123.2(2)(b)

if paragraph (a) does not apply, the percentage determined by the formula A + B[(C - $50,000,000)/$25,000,000] where A is that proportion of 4% that the number of days in the taxation year that are before 2008 is of the number of days in the taxation year, B is that proportion of 4% that the number of days in the taxation year that are after 2007 is of the number of days in the taxation year; and C is the lesser of $75,000,000 and the taxable capital employed in Canada of the corporation for the taxation year.