Versions of s. 212(18)(a)
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within 6 months after the end of the year file with the Minister a return in prescribed form if in the year the person paid or credited an amount to a non-resident person in respect of which the non-resident person is, because of clause 212(1)(b)(iii)(D) or subparagraph 212(1)(b)(xii), not liable to pay tax under this Part; and