I-3 - Taxation Act

Section 1029.6.0.7 Disposition versions

2023-09-26

1029.6.0.7. If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs a, b.5.0.2.2, b.5.0.4, b.6, c.1, d, j, l and m of the fourth paragraph of that section, or from the adjustment provided for in section 1029.6.0.6.2, in respect of the amounts mentioned in subparagraphs b and c of the second paragraph of that section, is not a multiple of $5, it is to be rounded to the nearest multiple of $5 or, if it is equidistant from two such multiples, to the higher multiple.

If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs b.5.0.2.1, b.5.1 to b.5.5, c and k of the fourth paragraph of that section, or from the adjustment provided for in section 1029.6.0.6.2, in respect of the amounts mentioned in subparagraph a of the second paragraph of that section, is not a multiple of $1, it is to be rounded to the nearest multiple of $1 or, if it is equidistant from two such multiples, to the higher multiple.

2001, c. 51, s. 90; 2004, c. 21, s. 257; 2005, c. 1, s. 216; 2005, c. 38, s. 236; 2009, c. 5, s. 429; 2009, c. 15, s. 200; 2011, c. 1, s. 55; 2011, c. 34, s. 72; 2011, c. 1, s. 55; 2013, c. 10, s. 99; 2015, c. 21, s. 371; 2015, c. 36, s. 81; 2017, c. 1, s. 269; 2017, c. 29, s. 175; 2019, c. 14, s. 303; 2021, c. 14, s. 125; 2021, c. 18, s. 101; 2022, c. 23, s. 96; 2023, c. 19, s. 105.

2022-06-08

1029.6.0.7. If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs a, b.5.0.2.2, b.5.0.4, b.6, b.7, c.1, d, j, l and m of the fourth paragraph of that section, or from the adjustment provided for in section 1029.6.0.6.2, in respect of the amounts mentioned in subparagraphs b and c of the second paragraph of that section, is not a multiple of $5, it is to be rounded to the nearest multiple of $5 or, if it is equidistant from two such multiples, to the higher multiple.

If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs b.5.0.2.1, b.5.0.3, b.5.1 to b.5.5, c and k of the fourth paragraph of that section, or from the adjustment provided for in section 1029.6.0.6.2, in respect of the amounts mentioned in subparagraph a of the second paragraph of that section, is not a multiple of $1, it is to be rounded to the nearest multiple of $1 or, if it is equidistant from two such multiples, to the higher multiple.

2001, c. 51, s. 90; 2004, c. 21, s. 257; 2005, c. 1, s. 216; 2005, c. 38, s. 236; 2009, c. 5, s. 429; 2009, c. 15, s. 200; 2011, c. 1, s. 55; 2011, c. 34, s. 72; 2011, c. 1, s. 55; 2013, c. 10, s. 99; 2015, c. 21, s. 371; 2015, c. 36, s. 81; 2017, c. 1, s. 269; 2017, c. 29, s. 175; 2019, c. 14, s. 303; 2021, c. 14, s. 125; 2021, c. 18, s. 101; 2022, c. 23, s. 96.

2021-06-04

1029.6.0.7. If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs a, b.5.0.2.2, b.5.0.4, b.6, b.7, c.1 to e, j, l and m of the fourth paragraph of that section, or from the adjustment provided for in section 1029.6.0.6.2, in respect of the amounts mentioned in subparagraphs b and c of the second paragraph of that section, is not a multiple of $5, it is to be rounded to the nearest multiple of $5 or, if it is equidistant from two such multiples, to the higher multiple.

If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs b.5.0.2.1, b.5.0.3, b.5.1 to b.5.5, c and k of the fourth paragraph of that section, or from the adjustment provided for in section 1029.6.0.6.2, in respect of the amounts mentioned in subparagraph a of the second paragraph of that section, is not a multiple of $1, it is to be rounded to the nearest multiple of $1 or, if it is equidistant from two such multiples, to the higher multiple.

2001, c. 51, s. 90; 2004, c. 21, s. 257; 2005, c. 1, s. 216; 2005, c. 38, s. 236; 2009, c. 5, s. 429; 2009, c. 15, s. 200; 2011, c. 1, s. 55; 2011, c. 34, s. 72; 2011, c. 1, s. 55; 2013, c. 10, s. 99; 2015, c. 21, s. 371; 2015, c. 36, s. 81; 2017, c. 1, s. 269; 2017, c. 29, s. 175; 2019, c. 14, s. 303; 2021, c. 14, s. 125; 2021, c. 18, s. 101.

2021-06-02

1029.6.0.7. If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs a, b.5.0.2.2, b.5.0.4, b.6, b.7, c.1 to e, j, l and m of the fourth paragraph of that section, or from the adjustment provided for in section 1029.6.0.6.2, in respect of the amounts mentioned in subparagraphs b and c of the second paragraph of that section, is not a multiple of $5, it is to be rounded to the nearest multiple of $5 or, if it is equidistant from two such multiples, to the higher multiple.

If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs b.5.0.2.1, b.5.0.3, b.5.1 to b.5.5, c, k and n of the fourth paragraph of that section, or from the adjustment provided for in section 1029.6.0.6.2, in respect of the amounts mentioned in subparagraph a of the second paragraph of that section, is not a multiple of $1, it is to be rounded to the nearest multiple of $1 or, if it is equidistant from two such multiples, to the higher multiple.

2001, c. 51, s. 90; 2004, c. 21, s. 257; 2005, c. 1, s. 216; 2005, c. 38, s. 236; 2009, c. 5, s. 429; 2009, c. 15, s. 200; 2011, c. 1, s. 55; 2011, c. 34, s. 72; 2011, c. 1, s. 55; 2013, c. 10, s. 99; 2015, c. 21, s. 371; 2015, c. 36, s. 81; 2017, c. 1, s. 269; 2017, c. 29, s. 175; 2019, c. 14, s. 303; 2021, c. 14, s. 125.

2020-01-01

1029.6.0.7. If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs a, b, b.1, b.3, b.5.0.2, b.5.0.4, b.6, b.7, c.1 to f, j, l and m of the fourth paragraph of that section, or from the adjustment provided for in section 1029.6.0.6.2, in respect of the amounts mentioned in subparagraphs b and c of the second paragraph of that section, is not a multiple of $5, it is to be rounded to the nearest multiple of $5 or, if it is equidistant from two such multiples, to the higher multiple.

If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs a.1, b.2, b.5, b.5.0.1, b.5.0.3, b.5.1 to b.5.5, c, g, h, k and n of the fourth paragraph of that section, or from the adjustment provided for in section 1029.6.0.6.2, in respect of the amounts mentioned in subparagraph a of the second paragraph of that section, is not a multiple of $1, it is to be rounded to the nearest multiple of $1 or, if it is equidistant from two such multiples, to the higher multiple.

2001, c. 51, s. 90; 2004, c. 21, s. 257; 2005, c. 1, s. 216; 2005, c. 38, s. 236; 2009, c. 5, s. 429; 2009, c. 15, s. 200; 2011, c. 1, s. 55; 2011, c. 34, s. 72; 2011, c. 1, s. 55; 2013, c. 10, s. 99; 2015, c. 21, s. 371; 2015, c. 36, s. 81; 2017, c. 1, s. 269; 2017, c. 29, s. 175; 2019, c. 14, s. 303.

2017-12-07

1029.6.0.7. If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs a, b, b.1, b.3, b.6, b.7, d to f, j, l and m of the fourth paragraph of that section, or from the adjustment provided for in section 1029.6.0.6.2, in respect of the amounts mentioned in subparagraphs b and c of the second paragraph of that section, is not a multiple of $5, it is to be rounded to the nearest multiple of $5 or, if it is equidistant from two such multiples, to the higher multiple.

If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs a.1, b.2, b.5 to b.5.5, c, g, h, k and n of the fourth paragraph of that section, or from the adjustment provided for in section 1029.6.0.6.2, in respect of the amounts mentioned in subparagraph a of the second paragraph of that section, is not a multiple of $1, it is to be rounded to the nearest multiple of $1 or, if it is equidistant from two such multiples, to the higher multiple.

2001, c. 51, s. 90; 2004, c. 21, s. 257; 2005, c. 1, s. 216; 2005, c. 38, s. 236; 2009, c. 5, s. 429; 2009, c. 15, s. 200; 2011, c. 1, s. 55; 2011, c. 34, s. 72; 2011, c. 1, s. 55; 2013, c. 10, s. 99; 2015, c. 21, s. 371; 2015, c. 36, s. 81; 2017, c. 1, s. 269; 2017, c. 29, s. 175.

2017-02-08

1029.6.0.7. If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs a, b, b.1, b.3, b.6, b.7, c to f, j, l and m of the fourth paragraph of that section, or from the adjustment provided for in section 1029.6.0.6.2, in respect of the amounts mentioned in subparagraphs b and c of the second paragraph of that section, is not a multiple of $5, it is to be rounded to the nearest multiple of $5 or, if it is equidistant from two such multiples, to the higher multiple.

If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs a.1, b.2, b.5 to b.5.5, g, h, k and n of the fourth paragraph of that section, or from the adjustment provided for in section 1029.6.0.6.2, in respect of the amounts mentioned in subparagraph a of the second paragraph of that section, is not a multiple of $1, it is to be rounded to the nearest multiple of $1 or, if it is equidistant from two such multiples, to the higher multiple.

2001, c. 51, s. 90; 2004, c. 21, s. 257; 2005, c. 1, s. 216; 2005, c. 38, s. 236; 2009, c. 5, s. 429; 2009, c. 15, s. 200; 2011, c. 1, s. 55; 2011, c. 34, s. 72; 2011, c. 1, s. 55; 2013, c. 10, s. 99; 2015, c. 21, s. 371; 2015, c. 36, s. 81; 2017, c. 1, s. 269.

2017-01-01

1029.6.0.7. If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs a, b, b.1, b.3, b.6, b.7, c to f, j, l and m of the fourth paragraph of that section, or from the adjustment provided for in section 1029.6.0.6.2, in respect of the amounts mentioned in subparagraphs b and c of the second paragraph of that section, is not a multiple of $5, it is to be rounded to the nearest multiple of $5 or, if it is equidistant from two such multiples, to the higher multiple.

If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs a.1, b.2, b.5, g, h, k and n of the fourth paragraph of that section, or from the adjustment provided for in section 1029.6.0.6.2, in respect of the amounts mentioned in subparagraph a of the second paragraph of that section, is not a multiple of $1, it is to be rounded to the nearest multiple of $1 or, if it is equidistant from two such multiples, to the higher multiple.

2001, c. 51, s. 90; 2004, c. 21, s. 257; 2005, c. 1, s. 216; 2005, c. 38, s. 236; 2009, c. 5, s. 429; 2009, c. 15, s. 200; 2011, c. 1, s. 55; 2011, c. 34, s. 72; 2011, c. 1, s. 55; 2013, c. 10, s. 99; 2015, c. 21, s. 371; 2015, c. 36, s. 81.

2015-10-21

1029.6.0.7. If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs a, b, b.1, b.3, b.6, b.7, c to f, h.2, h.3, j, l and m of the fourth paragraph of that section, is not a multiple of $5, it is to be rounded to the nearest multiple of $5 or, if it is equidistant from two such multiples, to the higher multiple.

If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs a.1, b.2, g, h, h.1, k and n of the fourth paragraph of that section, is not a multiple of $1, it shall be rounded to the nearest multiple of $1 or, if it is equidistant from two such multiples, to the higher thereof.

2001, c. 51, s. 90; 2004, c. 21, s. 257; 2005, c. 1, s. 216; 2005, c. 38, s. 236; 2009, c. 5, s. 429; 2009, c. 15, s. 200; 2011, c. 1, s. 55; 2011, c. 34, s. 72; 2011, c. 1, s. 55; 2013, c. 10, s. 99; 2015, c. 21, s. 371.

2013-06-05

1029.6.0.7. If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs a, b, b.1, b.3, c to f, h.2, j, l and m of the fourth paragraph of that section, is not a multiple of $5, it shall be rounded to the nearest multiple of $5 or, if it is equidistant from two such multiples, to the higher thereof.

If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs a.1, b.2, g, h, h.1, k and n of the fourth paragraph of that section, is not a multiple of $1, it shall be rounded to the nearest multiple of $1 or, if it is equidistant from two such multiples, to the higher thereof.

2001, c. 51, s. 90; 2004, c. 21, s. 257; 2005, c. 1, s. 216; 2005, c. 38, s. 236; 2009, c. 5, s. 429; 2009, c. 15, s. 200; 2011, c. 1, s. 55; 2011, c. 34, s. 72; 2011, c. 1, s. 55; 2013, c. 10, s. 99.

2013-01-01

1029.6.0.7. If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs a, b, b.1, b.3, c to f, h.2, j, l and m of the fourth paragraph of that section, is not a multiple of $5, it shall be rounded to the nearest multiple of $5 or, if it is equidistant from two such multiples, to the higher thereof.

If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs a.1, b.2, b.4, g, h, h.1, k and n of the fourth paragraph of that section, is not a multiple of $1, it shall be rounded to the nearest multiple of $1 or, if it is equidistant from two such multiples, to the higher thereof.

2001, c. 51, s. 90; 2004, c. 21, s. 257; 2005, c. 1, s. 216; 2005, c. 38, s. 236; 2009, c. 5, s. 429; 2009, c. 15, s. 200; 2011, c. 1, s. 55; 2011, c. 34, s. 72; 2011, c. 1, s. 55.

2012-01-01

1029.6.0.7. If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs a, b, b.1, b.3, c to f, h.2, j, l and m of the fourth paragraph of that section, is not a multiple of $5, it shall be rounded to the nearest multiple of $5 or, if it is equidistant from two such multiples, to the higher thereof.

If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs a.1, b.2, b.4, g, h, k and n of the fourth paragraph of that section, is not a multiple of $1, it shall be rounded to the nearest multiple of $1 or, if it is equidistant from two such multiples, to the higher thereof.

2001, c. 51, s. 90; 2004, c. 21, s. 257; 2005, c. 1, s. 216; 2005, c. 38, s. 236; 2009, c. 5, s. 429; 2009, c. 15, s. 200; 2011, c. 1, s. 55; 2011, c. 34, s. 72.

2011-02-17

1029.6.0.7. If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs a, b to f, h.2, j, l and m of the fourth paragraph of that section, is not a multiple of $5, it shall be rounded to the nearest multiple of $5 or, if it is equidistant from two such multiples, to the higher thereof.

If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs a.1, g, h, k and n of the fourth paragraph of that section, is not a multiple of $1, it shall be rounded to the nearest multiple of $1 or, if it is equidistant from two such multiples, to the higher thereof.

2001, c. 51, s. 90; 2004, c. 21, s. 257; 2005, c. 1, s. 216; 2005, c. 38, s. 236; 2009, c. 5, s. 429; 2009, c. 15, s. 200; 2011, c. 1, s. 55.

2009-06-04

1029.6.0.7. If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs a, b to f, j, l and m of the fourth paragraph of that section, is not a multiple of $5, it shall be rounded to the nearest multiple of $5 or, if it is equidistant from two such multiples, to the higher thereof.

If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs a.1, g, h, k and n of the fourth paragraph of that section, is not a multiple of $1, it shall be rounded to the nearest multiple of $1 or, if it is equidistant from two such multiples, to the higher thereof.

2001, c. 51, s. 90; 2004, c. 21, s. 257; 2005, c. 1, s. 216; 2005, c. 38, s. 236; 2009, c. 5, s. 429; 2009, c. 15, s. 200.

2009-05-15

1029.6.0.7. If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs b to f, i, j, l and m of the fourth paragraph of that section, is not a multiple of $5, it shall be rounded to the nearest multiple of $5 or, if it is equidistant from two such multiples, to the higher thereof.

If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs a, g, h and k of the fourth paragraph of that section, is not a multiple of $1, it shall be rounded to the nearest multiple of $1 or, if it is equidistant from two such multiples, to the higher thereof.

2001, c. 51, s. 90; 2004, c. 21, s. 257; 2005, c. 1, s. 216; 2005, c. 38, s. 236; 2009, c. 5, s. 429.

2006-03-01

1029.6.0.7. If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs b to f, i, j and l of the third paragraph of that section, is not a multiple of $5, it shall be rounded to the nearest multiple of $5 or, if it is equidistant from two such multiples, to the higher thereof.

If the amount that results from the adjustment provided for in section 1029.6.0.6, in respect of the amounts mentioned in subparagraphs a, g, h and k of the third paragraph of that section, is not a multiple of $1, it shall be rounded to the nearest multiple of $1 or, if it is equidistant from two such multiples, to the higher thereof.

2001, c. 51, s. 90; 2004, c. 21, s. 257; 2005, c. 1, s. 216; 2005, c. 38, s. 236.