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the prescribed proxy amount of the taxpayer under paragraph 127(11.1)(f) for a preceding taxation year that began before 1996, or
the prescribed proxy amount of the taxpayer under paragraph 127(11.1)(f) for a preceding taxation year that began before 1996, or
the prescribed proxy amount of the taxpayer under paragraph 127(11.1)(f) for a preceding taxation year that began before 1996, or