32.1(1)For the purposes of section 32, the adjusted amount shall be
(a)
for the year 1981, one dollar and thirty cents, and
(b)
for each year subsequent to 1981, the product of one dollar and thirty cents multiplied by the ratio that the Consumer Price Index for the twelve month period that ended on the thirtieth day of September next before that year bears to the Consumer Price Index for the twelve month period that ended on the 30th day of September, 1980.
32.1(2)When the adjusted amount as calculated under subsection (1) is not a multiple of one cent, it shall be rounded to the nearest multiple of one cent or, if it is equidistant from two such multiples, to the higher thereof.
32.1(3)For the purpose of this section, the Consumer Price Index for any twelve month period is the result arrived at by
(a)
aggregating the Consumer Price Index for Canada, as published by Statistics Canada under the authority of the Statistics Act, chapter S-16 of the Revised Statutes of Canada, 1970, for each month of that period;
(b)
dividing the aggregate obtained under paragraph (a) by twelve; and
(c)
rounding the result obtained under paragraph (b) to the nearest one-thousandth or, if the result is equidistant from two one-thousandths, to the higher thereof.
32.1(1)For the purposes of section 32, the adjusted amount shall be
(a)
for the year 1981, one dollar and thirty cents, and
(b)
for each year subsequent to 1981, the product of one dollar and thirty cents multiplied by the ratio that the Consumer Price Index for the twelve month period that ended on the thirtieth day of September next before that year bears to the Consumer Price Index for the twelve month period that ended on the 30th day of September, 1980.
32.1(2)When the adjusted amount as calculated under subsection (1) is not a multiple of one cent, it shall be rounded to the nearest multiple of one cent or, if it is equidistant from two such multiples, to the higher thereof.
32.1(3)For the purpose of this section, the Consumer Price Index for any twelve month period is the result arrived at by
(a)
aggregating the Consumer Price Index for Canada, as published by Statistics Canada under the authority of the Statistics Act, chapter S-16 of the Revised Statutes of Canada, 1970, for each month of that period;
(b)
dividing the aggregate obtained under paragraph (a) by twelve; and
(c)
rounding the result obtained under paragraph (b) to the nearest one-thousandth or, if the result is equidistant from two one-thousandths, to the higher thereof.