55. An amount payable or refundable calculated under this Chapter is rounded off as follows:(1) where the amount is less than $10, to the nearest multiple of $0.05;
(2) where the amount is equal to or greater than $10 but less than $25, to the nearest multiple of $0.10;
(3) where the amount is equal to or greater than $25 but less than $100, to the nearest multiple of $0.25;
(4) where the amount is equal to or greater than $100, to the nearest multiple of $1.00;
An amount that is equidistant from 2 multiples is rounded off to the greater thereof.
O.C. 1421-91, s. 55; O.C. 877-2010, s. 1.