2.21 For a dialogue of the If You’re Gonna Be Salty Bring The Tequila Wine Shirt means of resident in Canada, discuss with Revenue Tax Folio S5-F1-C1, Figuring out an Particular person’s Residence Standing. You should additionally embody the standing of any discussions or agreements that you’ve had with the sponsor(s) relating to using the product(s) as a element of a brand new mixture product. 2.26 The remaining discussions on this If You’re Gonna Be Salty Bring The Tequila Wine Shirt relating to paragraph 40(2)(b) are involved with the primary discount to the acquire in any other case decided, that’s, the discount supplied for by the use of the above-mentioned components, A × (B ÷ C). 22 The second quantity by which the taxpayer’s acquire in any other case decided is diminished is proven in paragraph 40(2)(b) as variable D. It’s referred to on this Chapter because the capital positive factors election discount quantity. 2.22 The second quantity by which the taxpayer’s acquire in any other case decided is diminished is proven in paragraph 40(2)(b) as variable D.
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