• the taxable surplus and underlying foreign tax, in respect of the corporation resident in Canada, of the subsidiary affiliate were increased by the subsidiary affiliate’s proportionate share of the taxable surplus or underlying foreign tax, in respect of the corporation resident in Canada, of a foreign affiliate of the corporation resident in Canada in which the subsidiary affiliate had, immediately before the time that is immediately before the calculation time, a direct equity percentage; and
320 l’objet d’une modification analogue en vue d’exclure les biens visés à l’alinéa e) de la définition de « bien de placement » au paragraphe 2400(1).