(2)

If the sum of all amounts received by a taxpayer in respect, or on account thereof, from any person for each taxation year ending after that year is $10 000 (or more), and there are no receipts to which this subsection applies— "the amount so paid shall be deemed not incl under section 2.1 above." 5. If an eligible entity has made contributions towards its cost base at rates equalised with those prescribed as being appropriate where such contribution relates solely thereto , then it may deduct only one-half of 1/4 of what would otherwise have been deducted if deductions were permitted; but notwithstanding anything contained