Add the amounts at E1, E2 and E3 and write the total at E.
The tax offsets shown at E are refundable, although they must first be offset against gross tax to reduce it to zero, if there is any gross tax to be paid after label C has been applied to gross tax. Any excess of offsets should be recorded at label I and will be available as a refundable (credit) amount for the purpose of calculating the fund tax liability. See example 9a and example 9b.