provincial SIFT tax factor" for a taxation year means the decimal fraction 0.13;

If the factor method is used, the factor rate would be 4/104.

amend the definition of “relevant tax factor” in the foreign affiliate rules to reduce the relevant tax factor from the current 2.2 to 1.9;

The tax rates are often more favorable in these countries.

The definition of “relevant tax factor” in subsection 95 (1).

A reduction of the “relevant tax factor” under the foreign affiliate rules from 2.2 to 1.9;

amend the definition of “relevant tax factor” in the foreign affiliate rules to reduce the relevant tax factor from the current 2.2 to 1.9;

(1) The definition "provincial SIFT tax factor" in subsection 248(1) of the Act is repealed.

a reduction of the relevant tax factor in the foreign affiliate rules from 2.2 to 1.9;

A reduction of the “relevant tax factor” under the foreign affiliate rules from 2.2 to 1.9;

a reduction of the relevant tax factor in the foreign affiliate rules from 2.2 to 1.9;