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I-3 - Taxation Act

Section 750.3
Disposition versions

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750.3. Where the amount that results from the adjustment provided for in section 750.2, in respect of an amount mentioned in subparagraph a or d of the fourth paragraph of that section, is not a multiple of $5, it must be rounded to the nearest multiple of $5 or, if it is equidistant from two such multiples, to the higher multiple.
Where the amount that results from the adjustment provided for in section 750.2, in respect of an amount mentioned in any of subparagraphs b, c and e to g of the fourth paragraph of that section, is not a multiple of $1, it must be rounded to the nearest multiple of $1 or, if it is equidistant from two such multiples, to the higher multiple.
2001, c. 51, s. 47; 2004, c. 21, s. 191; 2005, c. 1, s. 149; 2017, c. 29, s. 121.
750.3. Where the amount that results from the adjustment provided for in section 750.2 is not a multiple of $5, it shall be rounded to the nearest multiple of $5 or, if it is equidistant from two such multiples, to the higher thereof.
2001, c. 51, s. 47; 2004, c. 21, s. 191; 2005, c. 1, s. 149.
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