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@@ -384,22 +384,80 @@ <h2 id="fn">Footnotes</h2>
 </dd>
 <dt>Footnote 9</dt>
 <dd id="fn9">
-<p>Example of a standard footnote.</p>
+<p>absorbed capacity of a taxpayer for a taxation year means the lesser of
+
+(a) the taxpayer’s cumulative unused excess capacity for the year, determined as if the taxpayer’s absorbed capacity for the year were nil, and
+
+(b) the amount determined by the formula
+
+A − (B + C)
+where
+
+A
+is the taxpayer’s interest and financing expenses for the year,
+
+B
+is
+(i) if subsection 18.‍21(2) applies in respect of the taxpayer for the year, the amount determined in respect of the taxpayer for the year under that subsection, and
+
+(ii) in any other case, the amount determined by the formula
+
+D × E
+where
+
+D
+is the taxpayer’s ratio of permissible expenses for the year, and
+
+E
+is the taxpayer’s adjusted taxable income for the year, and
+
+C
+is the taxpayer’s interest and financing revenues for the year.‍ (capacité absorbée).</p>
 <p class="fn-rtn"><a href="#fn9-rf"><span class="wb-inv">Return to footnote </span>9<span class="wb-inv"> referrer</span></a></p>
 </dd>
 <dt>Footnote 10</dt>
 <dd id="fn10">
-<p>Example of a standard footnote.</p>
+<p>restricted interest and financing expense of a taxpayer for a taxation year means the amount determined by the formula
+
+A + B + C
+where
+
+A
+is the total of all amounts each of which is the portion of an amount that is not deductible in computing the income for the taxation year of the taxpayer from a business or property, or the taxable income of the taxpayer for the year, or does not reduce the amount determined under paragraph 3(b) in respect of the taxpayer for the year, because of subsection 18.‍2(2),
+
+B
+is the amount determined under paragraph 12(1)‍(l.‍2) in respect of the taxpayer for the taxation year, and
+
+C
+is the total of all amounts, each of which is an amount determined by the formula.</p>
 <p class="fn-rtn"><a href="#fn10-rf"><span class="wb-inv">Return to footnote </span>10<span class="wb-inv"> referrer</span></a></p>
 </dd>
 <dt>Footnote 11</dt>
 <dd id="fn11">
-<p>Example of a standard footnote.</p>
+<p>Received capacity means an amount of received capacity of a transferee for a taxation year as determined under subsection (4).‍ (capacité reçue).</p>
 <p class="fn-rtn"><a href="#fn11-rf"><span class="wb-inv">Return to footnote </span>11<span class="wb-inv"> referrer</span></a></p>
 </dd>
 <dt>Footnote 12</dt>
 <dd id="fn12">
-<p>Example of a standard footnote.</p>
+<p>Specified pre-regime loss of a taxpayer, in respect of a taxation year, means the taxpayer’s non-capital loss for a preceding taxation year, if
+
+(a) the preceding year ends before February 4, 2022;
+
+(b) the taxpayer files with the Minister, in respect of the loss, an election in writing in prescribed manner under this definition;
+
+(c) the election specifies
+
+(i) the loss,
+
+(ii) each amount deducted, in respect of the loss, by the taxpayer under paragraph 111(1)‍(a) in computing its taxable income
+
+(A) for the year, and
+
+(B) each taxation year that precedes the year, and
+
+(iii) the taxpayer’s adjusted taxable income for the year; and
+
+(d) the election is filed on or before the filing-due date of the taxpayer for the year.‍ (perte antérieure au régime déterminée).</p>
 <p class="fn-rtn"><a href="#fn12-rf"><span class="wb-inv">Return to footnote </span>12<span class="wb-inv"> referrer</span></a></p>
 </dd>
 <dt>Footnote *</dt>