In NDP-3, proposed subsection 125.7(2.01) would read, “Despite subsection (2), no overpayment on account of a qualifying entity's liability under this Part for the taxation year in which the qualifying period ends is deemed to have arisen with respect to a qualifying entity that is a publicly traded company or a subsidiary of such a company if, in the qualifying period, it paid taxable dividends on common equity.”
On December 13th, 2021. See this statement in context.