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:

(a) step 3 of Table 1 in subsection 14(3);
(b) step 2 of Table 5 in subsection 20(3);
(c) step 2 of Table 6 in subsection 20(4) and subsection 20(5);
(d) Schedule 1, item 1, column 3, subparagraph (a)(ii) and paragraph (c);
(e) Schedule 1, item 2, column 3, subparagraph (a)(ii) and paragraph (c);
(f) Schedule 1, item 3, column 3, subparagraph (a)(ii) and paragraph (c);
(g) Schedule 1, item 4, column 3, subparagraph (a)(ii) and paragraph (c).