2 For the purpose of section 33 of the Expropriation Act, the basic rate shall be
[...]
(b) for any quarterly period commencing after September 30, 1973
(ii) a rate per annum
(A) equal to the average yield of Government of Canada treasury bills for the period of four weeks preceding the quarterly period, where that average yield does not contain a fraction other than a multiple of one-quarter, or
(B) calculated to the nearest quarter of one per cent above the average yield described in clause (A), where that average yield contains a fraction other than a multiple of one-quarter,