Specified Debt Parking Amount definition
Specified Debt Parking Amount means any application of the debt parking rules under subsections 80.01(6) to (8) of the Tax Act (and any analogous provincial income tax legislation) that apply with respect to any indebtedness of the Company Entities owned by Parent, the Parent Entities, or any person or partnership that does not deal at arm's length (within the meaning of the Tax Act) with Parent or the Parent Entities.