i) en l’imputation de l’impôt payé au Canada conformément aux dispositions des articles 10, 11 et 12 sur l’impôt suisse qui frappe les revenus de ce résident, la somme ainsi imputée ne pouvant toutefois excéder la fraction de l’impôt suisse, calculé avant l’imputation, correspondant auxdits revenus qui sont imposables au Canada; ou
(i) a deduction from the Swiss tax on the income of that resident of an amount equal to the tax levied in Canada in accordance with the provisions of Articles 10, 11 and 12; such deduction shall not, however, exceed that part of the Swiss tax, as computed before the deduction is given, which is appropriate to the income which may be taxed in Canada; or