I don't have an specific idea, but you can try this by changing to your code.
foreach (GridViewRow row in gvM16Deductions.Rows)
{
chk = (CheckBox)row.FindControl("chkDeductionType");
if (chk.Checked)
{
string script = "<script>";
string url = "../../Default5.aspx?m=" + cmbSDURN.SelectedValue + "&d=" + chk.ToolTip;
script += "window.open('"+url+"','window','toolbar=no,menubar=no,resizable=no,directories=no');";
script += "</script>";
ClientScript.RegisterClientScriptBlock(this.GetType(), "openPage", script);
}
}