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(13) For the purpose of calculating an earnings factor for assessing entitlement under the legislation of the United Kingdom to retirement pension in accordance with paragraph (9), a person shall be treated for each week beginning in a relevant tax year commencing after 5 April 1975, as having paid a contribution under the legislation of the United Kingdom as an employed earner, or having earnings on which primary Class 1 contributions have been paid, on earnings equivalent to two-thirds of that year’s upper earnings limit, for any week during which he was gainfully occupied in employment in Canada.
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