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For the purpose of the description of E in paragraph 204.2(1.1)(b), an individual’s transitional amount at any time in a taxation year is the lesser of
For the purpose of the description of E in paragraph 204.2(1.1)(b), an individual’s transitional amount at any time in a taxation year is the lesser of
For the purpose of the description of E in paragraph 204.2(1.1)(b), an individual’s transitional amount at any time in a taxation year is the lesser of