Versions of s. 212(14)(b)
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the non-resident person is exempt under the laws referred to in paragraph 212(14)(a) from the payment of income tax to the government of the country of which the non-resident person is a resident; and
the non-resident person is exempt under the laws referred to in paragraph 212(14)(a) from the payment of income tax to the government of the country of which the non-resident person is a resident; and