17. For the purposes of the fifth and sixth paragraphs of section 40 of the Act, where a ratio is computed and the quotient thereby obtained includes more than 3 decimals, only the first 3 are retained and the third is increased by one unit if the fourth decimal is greater than 4.
R.R.Q., 1981, c. R-9, r. 2, s. 17; O.C. 1831-87, s. 3.