There is one exception to what IR says. That is when you are an ISB you can claim credit for any loan that qualifies as both a small business loan and a CD loan. For examination purposes you can choose on a loan by loan basis (not all or nothing) which test you want each loan to be examined under. If you are an ISB and voluntarily report your annual CRA data you would report all such loans as small business loans, but you get the exception for examination purposes.
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