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14.2. (Repealed).

14.2. The amounts of $8 590, $7 445, $6 410 and $4 000 mentioned in section 10 must be indexed annually so that each of these amounts to be used for a year subsequent to the year 1994 becomes that obtained by adding to that amount the amount obtained by multiplying by the same ratio as that prescribed for the purposes of section 752.0.20 of the Taxation Act (chapter I-3) for the taxation year contemplated therein corresponding to that subsequent year, the amount that would have been applicable for that subsequent year but for this section.

Where an amount referred to in the first paragraph is not a multiple of $5 where indexed in acordance with that paragraph, it must be rounded off to the nearest multiple of $5 or, if it is equidistant from two multiples of $5, to the nearest higher multiple of $5.

14.2. The amounts of $7 860, $6 680, $5 585 and $4 000 mentioned in section 10 shall be indexed annually so that each of these amounts to be used for a year subsequent to the year 1993 becomes that obtained by adding to that amount the amount obtained by multiplying by the same ratio as that prescribed for the purposes of section 752.0.20 of the Taxation Act (chapter I-3) for the taxation year contemplated therein corresponding to that subsequent year, the amount that would have been applicable for that subsequent year but for this section.

Where an amount referred to in the first paragraph is not a multiple of $5 where indexed in acordance with that paragraph, it must be rounded off to the nearest multiple of $5 or, if it is equidistant from two multiples of $5, to the nearest higher multiple of $5.

14.2. The amounts of $8 000, $6 840, $5 910 and $4 000 mentioned in section 10 shall be indexed annually so that each of these amounts to be used for a year subsequent to the year 1992 becomes that obtained by adding to that amount the amount obtained by multiplying by the same ratio as that prescribed for the purposes of section 752.0.20 of the Taxation Act (chapter I-3) for the taxation year contemplated therein corresponding to that subsequent year, the amount that would have been applicable for that subsequent year but for this section.

Where an amount referred to in the first paragraph is not a multiple of $5 where indexed in acordance with that paragraph, it must be rounded off to the nearest multiple of $5 or, if it is equidistant from two multiples of $5, to the nearest higher multiple of $5.

14.2. The amounts of $7 570, $6 560 and $5 455 mentioned in section 10 must be indexed annually so that each of these amounts to be used for a year subsequent to the year 1991 becomes that obtained by adding to that amount the amount obtained by multiplying by the same ratio as that prescribed for the purposes of section 752.0.20 of the Taxation Act (chapter I-3) for the taxation year contemplated therein corresponding to that subsequent year, the amount that would have been applicable for that subsequent year but for this section.

14.2. The amounts of $7 250, $6 280 and $5 300 mentioned in section 10 must be indexed annually so that each of these amounts to be used for a taxation year subsequent to 1990 becomes that obtained by adding to that amount the amount obtained by multiplying by the same ratio as that prescribed for the purposes of section 752.0.20 of the Taxation Act (chapter I-3) for the taxation year contemplated therein corresponding to that subsequent year, the amount that would have been applicable for that subsequent year but for this section.

14.2. The amounts of $6 330, $5 340 and $4 115 mentioned in section 10 must be indexed annually so that each of these amounts to be used for a taxation year subsequent to 1989 becomes that obtained by adding to that amount the amount obtained by multiplying by the same ratio as that prescribed for the purposes of section 752.0.20 of the Taxation Act (chapter I-3) for the taxation year contemplated therein corresponding to that subsequent year, the amount that would have been applicable for that subsequent year but for this section.

14.2. The amounts of $5 880, $4 970 and $3 210 mentioned in section 10 must be indexed annually so that each of these amounts to be used for a taxation year subsequent to 1988 becomes that obtained by adding to that amount the amount obtained by multiplying by the same ratio as that prescribed for the purposes of section 694.1 of the Taxation Act (chapter I-3) for the taxation year contemplated therein corresponding to that subsequent year, the amount that would have been applicable for that subsequent year but for this section.

Where an amount referred to in the first paragraph is not a multiple of $10 where indexed in accordance with that paragraph, it must be rounded off to the nearest multiple of $10 or, if it is equidistant from two multiples of $10, to the higher multiple.