Unlimited Rule

... attribute to the payor an annual sum equal to the average of the pre-tax income of a corporation during the preceding three years, even if that sum exceeds the corporation's pre-tax income for the most recent year. This interpretation is hereinafter referred to as the “Unlimited Rule” ...

Bear v. Thompson |
2014 CarswellSask 683 (Sask. C.A.) at para. 35 |
Klebuc J.A.