766.14. For the purposes of this chapter, if an individual to whom section 766.9 applies for the taxation year 2004 is referred to in the second paragraph of section 22, the amount of $1,840 provided for in the first paragraph of section 766.9 is to be replaced by the amount obtained by multiplying $1,840 by the proportion determined under the second paragraph of section 22 in respect of the individual for the year.