“A” means the value of the amount taxable of a financial corporation that is used by the financial corporation in a jurisdiction outside New Brunswick;
“aggregate amount of loans” means the aggregate of the amounts outstanding on loans made by a financial corporation that is a bank, as determined at the close of business on the last day of each month in a fiscal year, divided by twelve;
“amounts of deposits” means the aggregate of the amounts on deposit with a financial corporation that is a bank, as determined at the close of business on the last day of each month in a fiscal year, divided by twelve;
“B” means the amount taxable;
“C” means the aggregate of the salaries and wages paid in a fiscal year by a financial corporation that is a bank to employees of its permanent establishments in jurisdictions outside New Brunswick;
“E” means the gross revenue of the permanent establishments of a financial corporation that is a trust company or loan company, in jurisdictions outside New Brunswick and is equal to the aggregate of the financial corporation’s gross revenue for a fiscal year arising from
(a)
loans secured by real property situated outside New Brunswick,
(b)
loans not secured by real property and made to persons residing outside New Brunswick, and
(c)
business conducted at the financial corporation’s permanent establishments in jurisdictions outside New Brunswick, other than revenue arising from loans;
“F” means the total gross revenue of a financial corporation that is a trust company or loan company, in all jurisdictions for a fiscal year;
“S” means the aggregate of the salaries and wages paid in a fiscal year by a financial corporation that is a bank, to its employees in all jurisdictions;
“Y” means the amount determined by multiplying by two the aggregate amount of loans made by, and the amount of deposits with, the permanent establishments of a financial corporation that is a bank, in jurisdictions outside New Brunswick in a fiscal year;
“Z” means the aggregate amounts of loans made by, and the amount of deposits with, a financial corporation that is a bank, in all jurisdictions in a fiscal year.