22Rounding of amounts

22 Rounding of amounts

If, under a provision of this Determination, an amount is required to be rounded in accordance with this section, the amount is to be rounded as follows:

(a) if, apart from the application of this section, the amount would include a part of a dollar and the part of the dollar is less than 50 cents — the amount is to be reduced to the nearest whole dollar; and

(b) if, apart from the application of this section, the amount would include a part of a dollar and the part of the dollar is 50 cents or more — the amount is to be increased to the nearest whole dollar.

Note Rounding of amounts in accordance with this section is required under the following provisions:

Note: (a) step 4 of Table 1 of subsection 12 (3);

Note: (b) step 2 of Table 5 of subsection 18 (1);

Note: (c) step 2 of Table 6 of subsection 19 (1);

Note: (d) step 2 of Table 7 of subsection 20 (3);

Note: (e) step 2 of Table 8 of subsection 20 (4);

Note: (f) step 2 of Table 9 of subsection 20 (5);

Note: (g) Schedule 1, item 1, column 3, subparagraph (a) (ii) and paragraph (c);

Note: (h) Schedule 1, item 2, column 3, subparagraph (a) (ii) and paragraph (c);

Note: (i) Schedule 1, item 3, column 3, subparagraph (a) (ii) and paragraph (c).

\