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in any other case, the fraction C/D where C is the rate set out in subsection 165(1), and D is the total of 100% and the percentage determined for C. (fraction de taxe)
in any other case, the fraction C/D where C is the rate set out in subsection 165(1), and D is the total of 100% and the percentage determined for C. (fraction de taxe)
in any other case, 7/107.