Operators

Operators, when combined with cells and comparison values, are used to make calculations to determine whether conditions are true or false. There are comparison operators, logical operators and arithmetic operators. The available operators are briefly described below:

Comparison operators

Comparison operators are used to compare cells with other cells or with a specified value.

Operator	Description
=	Equal to
<>	Not equal to
>	Greater than
<	Less than
>=	Greater than or equal to
<=	Less than or equal to

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Logical operators

Logical operators are used to specify a compound condition that contains several comparisons.

Operator	Description and example
AND	With this operator, all comparisons must be satisfied for the condition to be true. [IF ([Province of the main farmstead] = [AB] AND [Would you like to display the additional formulas?] = [Yes]) THEN]
OR	With this operator, at least one comparison must be satisfied for the condition to be true. [IF ([Province of the main farmstead] = [MB] OR [Province of the main farmstead] = [NS] OR [Province of the main farmstead] = [NB] OR [Province of the main farmstead] = [NL] OR [Province of the main farmstead] = [YT]) THEN]

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Arithmetic operators

Arithmetic operators are used to make a calculation within a condition using the value of several cells or by combining the value of a cell with a specified value.

Operator	Example
()	[IF ([GIFI Code 1480 – Other current assets] + 50) * 100 > 2000 THEN]
+	[IF [GIFI Code 1599 – Total current assets] + [GIFI Code 2589 – Total long-term assets] > 0 THEN]
-	[IF [GIFI Code 1599 – Total current assets] - [GIFI Code 3139 – Total current liabilities] > 0 THEN]
*	[IF [Foreign investment income (Schedule 7)] * [Refundable portion of Part I tax – Rate applicable to foreign investment income] > 0 THEN]
/	[IF [Base amount of Part I tax] / [Rate] = 0 THEN]

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