is the total of all tax that, before the particular time, became or would, but for section 167, have become payable by the landlord in respect of the last acquisition of the land by the landlord and the tax that was payable by the landlord in respect of improvements to the land that were acquired, imported or brought into a participating province by the landlord after that last acquisition and that were used before the particular time in the course of improving the property that includes the land, and
représente la somme de la taxe qui, avant le moment donné, est devenue payable par le bailleur, ou serait devenue payable n’eût été l’article 167, relativement à sa dernière acquisition du fonds, et de la taxe payable par lui relativement aux améliorations apportées au fonds, qu’il a acquises, importées, ou transférées dans une province participante après cette dernière acquisition et qui ont servi, avant le moment donné, à améliorer le bien qui comprend le fonds;
