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Net taxable income equals: earnings plus taxable benefits less Registered Retirement Savings Plan contributions O earnings plus taxable benefits plus Registered Retirement Savings Plan contributions

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Net taxable income equals: earnings plus taxable benefits less Registered Retirement Savings Plan contributions O earnings plus taxable benefits plus Registered Retirement Savings Plan contributions earnings less taxable benefits plus Registered Retirement Savings Plan contributions earings less taxable benefits less Registered Retirement Savings Plan contributions

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