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<h1>Compounding limits require amounts based on the greater of a percentage of tax or a fixed minimum and maximum.</h1> Compounding of offences is subject to a prescribed floor and ceiling. The lower limit equals the greater of 50% of the tax involved or a fixed minimum amount, and the upper limit equals the greater of 150% of the tax involved or a fixed maximum amount; these dual comparisons set the permissible compounding range.