23. For the purposes of sections 98 and 98.1 of the Act, where the basic exemption is a number containing one or more digits after the decimal point, no such digit shall be retained. Moreover, for the purposes of subparagraph 2 of subparagraph b of the first paragraph of each of those sections as well as subparagraph 2 of paragraph b of section 98.2 of the Act, the amounts of the earnings and contributions of a contributor under the Canada Pension Plan are those determined according to the provisions of that Plan and certified by the authority that administers that Plan.
O.C. 967-94, s. 23; 867-2019O.C. 867-2019, s. 511.