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in any other case, 1.9; (facteur fiscal approprié)
in any other case, 1.9; (facteur fiscal approprié)
in any other case, 1.9; (facteur fiscal approprié)
in any other case, 2.2; (facteur fiscal approprié)
in any other case, 2.2;
where the taxpayer is a corporation, the quotient obtained when one is divided by the percentage set out in paragraph 123(1)(a);