(a) 15 per cent of the gross amount of such periodic pension payments paid to the recipient in the calendar year concerned in excess of twelve thousand Canadian dollars or its equivalent in Algerian dinars; and
a) 15 p. 100 du montant brut de ces paiements périodiques d’une pension versés au bénéficiaire au cours de l’année civile concernée qui excède douze mille dollars canadiens ou son équivalent en dinarsalgériens; et
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