Full text
in respect of a taxpayer where either the taxpayer or the taxpayer’s spouse or common-law partner is a non-resident at the particular time referred to in that subsection;
in respect of a taxpayer where either the taxpayer or the taxpayer’s spouse or common-law partner is a non-resident at the particular time referred to in that subsection;
in respect of a taxpayer where either the taxpayer or the taxpayer’s spouse or common-law partner is a non-resident at the particular time referred to in that subsection;