(b) a statement by the Secretary to the effect that the information in the report, to the fullest extent possible
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| (i) reflects the best professional judgment of the officer's of the Ministry of the Minister ; | | |
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| (ii) takes into account all economic and fiscal information available to the Ministry ; | | |
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| (iii) incorporates the fiscal implications of the Government decisions and circumstances disclosed to him or her by the Minister under section 18. | | |
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