24. Where the result of a calculation done in accordance with the following provisions of the Act is a number containing one or more digits after the decimal point, that number shall be rounded off as follows:(1) under sections 98 to 98.2, 102.3 and 180, no digit after the decimal point shall be retained and, where the first digit is greater than 4, the number thus modified shall be increased by one unit;
(2) under sections 99 and 116.1 to 116.1.2, sections 116.2, 116.2.1 and 116.2.2, except insofar as elements “G”, “G′” and “G″” in each of those sections are concerned respectively, sections 116.5, 116.6 and 119, the first and second paragraphs of section 120, the second paragraph of section 120.3, section 120.4, paragraph b of section 123, section 124, the first paragraph of section 133, section 134, the first paragraph of section 135, subparagraphs a and b of the first paragraph of section 136 and sections 137 to 138 and 179, only the first 2 digits after the decimal point are retained and, where the third digit is greater than 4, the second digit shall be rounded up;
(3) for the purpose of calculating elements “G”, “G′” and “G″” referred to in sections 116.2, 116.2.1 and 116.2.2 respectively, and after making the calculations referred to in sections 116.3 and 116.4 with regard to element “G”, no digit after the decimal point shall be retained and, where the first digit is greater than 4, the number shall be increased by one unit;
(4) under sections 106, 106.1, 107 and 107.1, the number shall be increased by one unit, and no digit after the decimal point shall be retained;
(5) under section 117 and 118, only the first digit after the decimal point shall be retained and, where the second digit is greater than 4, the first digit shall be increased by one unit;
(6) under section 158.5, only the first two digits after the decimal point of the amount P obtained using the formula provided for in that section shall be retained; and
(7) for the purpose of the calculation set out in subparagraphs 1 and 2 of the first paragraph of section 120.1 and the second paragraph of section 120.2, only the first 5 digits after the decimal point shall be retained and, where the sixth digit is greater than 4, the fifth digit shall be increased by one unit.