10.2. For the purposes of section 10.1, the following rules apply:(a) the amount deducted by the person contemplated in section 2 under section 752.0.1 of the Taxation Act (chapter I-3), pursuant to paragraph a of the said section, for the year, is deemed to be equal to the amount the person could deduct under the said section 752.0.1, pursuant to paragraph a of the said section for the year ifi. the word “spouse” had, in paragraph a of section 752.0.1 of the Taxation Act, the meaning assigned in paragraph a of section 1; and
ii. that person’s spouse during the year had no income for that year;
(b) where, for the purposes of section 10.1, the person contemplated in section 2 is deemed to deduct an amount under section 752.0.1 of the Taxation Act pursuant to paragraph a of the said section for the year and where that person or that person’s spouse during the year deducts an amount under section 752.0.1 of the said Act, pursuant to paragraph e of the said section, for the year, the amount that the person or his spouse deducts for the year under the said section 752.0.1 pursuant to the said paragraph e, is deemed to be nil;
(c) where, for the purposes of section 10.1, no amount is deemed to be deducted for the year under section 752.0.1 of the Taxation Act pursuant to paragraph a of the said section by the person contemplated in section 2 and where that person deducts an amount under section 752.0.1 of the said Act, pursuant to paragraph e of the said section, for the year, the latter amount is deemed to be equal to the amount the person could deduct under the said section 752.0.1 pursuant to the said paragraph e, for the year, if the person contemplated therein had no income for that year;
(d) the amount deducted for the year under section 752.0.1 of the Taxation Act, pursuant to paragraph j of the said section, by the person contemplated in section 2 and, as the case may be, that person’s spouse during the year is computed as though the amount of $2 200 mentioned in the said paragraph were replaced by the amount of $10 000.