,canada ,cu/oms &                     #a
,rev5ue ,ag5cy

          ,9t]pret,n ,bullet9
    
,subject3 ,9come ,tax ,act
  ,elec;n re ,tax on ,r5ts & ,timb]
  ,royalties--,non-,resid5ts
,numb]3 ,,it-#cic;,r#b
,date3 ,febru>y #ba1 #aiid
,ref];e3 ,sec;n #baf 7al sec;ns #c1
  #aae1 #aah 6#aah.i & #bai1 subsec;ns
  #b7#c71 #ajd7#g71 #ajg7#b71 #abj7#a71
  #abd7#a71 #abf7#a7 & #bae7#c71 &
  p>agraphs #ac7#ba77d4#a71 #aaa7#a77a71
  #aaa7#h77c71 #bab7#a77d7 & #bab7#a77e7
  (! ,9come ,tax ,act & sec;n #djj &
  subsec;n #bfjb7#a7 (! ,9come ,tax
  ,regul,ns7

               ,applic,n
    
  ,? bullet9 replaces & c.els ,9t]pret,n
,bullet9 ,,it-#cic;,r dat$ ,augu/ #ab1
#aihc4                                #a
                ,summ>y              a#a
    
  ,c]ta9 r5t & timb] royalty pay;ts f
s\rces 9 ,canada t >e made 6a non-
resid5t p]son >e subject 6non-resid5t
)hold+ tax at a rate ( #be@3p 7un.s
reduc$ 0a reciprocal tax tr1ty7 (! gross
am.t (! pay;ts4 ,h["e1 ! non-resid5t may
2 a# 6save tax 0subsequ5tly elect+ 6file
a ,canadian 9come tax return & 9/1d 2
tax$ on ! net 9come deriv$ f ^! pay;ts 9
a mann] simil> 6t 9 : a resid5t (
,canada wd 2 tax$4
  ,? bullet9 4cusses ! types ( 9come t
qualify =! elec;n1 ! requir$ sep>ate
return1 ! unavailabil;y ( c]ta9 deduc;ns
&(! non-refunda# tax cr$its1 & c]ta9
prov9cial 9come tax implic,ns4 ,al
4cuss$ >e ! provi.ns =! recapture (
capital co/ all[.e &! non-deductibil;y
(a loss report$ "u ! elec;n ag/ 9come =!
ye> report$ on any o!r return or ag/
9come ( o!r ye>s4 ,! ,canadian resid5t
pay] or an ag5t m/ / )hold & remit !
non-resid5t tax 9 ! f/ place on !     #b
             ,,it-#cic;,r#b          b#a
gross r5ts or royalties1 b ! tax return
subsequ5tly fil$ 0! non-resid5t c result
9 "s or all (! tax s remitt$ 2+ refund$4
,al1 "! is an elec;n availa# : all[s an
ag5t rcvg ! r5ts
--------------------------------------#b
or royalties 6)hold & remit tax on ! net
am.t availa# f ^? r5ts or royalties4

          ,4cus.n & ,9t]pret,n
            7p>agraphs #a-i7
    
#a4 ,non-resid5t corpor,ns & 9dividuals
  79clud+ e/ates & tru/s7 t rcv r5t f
  r1l prop]ty situat$ 9 ,canada1 or t
  rcv a timb] royalty on a timb] res\rce
  prop]ty or a timb] limit 9 ,canada1 >e
  g5],y subject 6,"p ,,xiii tax "u
  p>agraphs #bab7#a77d7 & 7e71
  respectively1 on ! gross am.t rcvd4
  ,subject 6any relevant tax tr1ty1 !
  rate ( )hold+ tax is #be@3p4
  ,alt]natively1 an elec;n may 2 made "u
  subsec;n #baf7#a7 6file an 9come    #c
             ,,it-#cic;,r#b          a#b
  tax return & pay tax "u ,"p ;,i on t
  9come z ?\< ! taxpay] 7 resid5t 9
  ,canada4 ,? alt]native is al availa#
  6a non-resid5t memb] (a "pn]%ip : rcvs
  s* 9come4
#b4 ,": ! r5t+ ( r1l prop]ty 0a non-
  resid5t is a busi;s c>ri$ on 9 ,canada
  0! taxpay]1 ! provi.ns ( ,"p ,,xiii &!
  alt]native tr1t;t "u sec;n #baf >e n
  applica#4 ,9come f a busi;s c>ri$ on 9
  ,canada is tax$ pursuant 6,"p ;,i (!
  ,act & is al subject 6! relevant 9come
  taxes ( any prov9ce or t]ritory 9 : s*
  busi;s is c>ri$ on4 ,9 ? situ,n1 !
  taxpay] is requir$ 6file a return
  report+ ! taxa# 9come e>n$ 9 ,canada z
  det]m9$ "u sec;n #aae4 ,= m details on
  ? subject1 see ! curr5t v].n (
  ,,it-#dbj1 ,non-,resid5ts--,9come
  ,e>n$ 9 ,canada1 &( ,,it-#aga1 ,non-
  resid5t ,9dividuals--,comput,n (
  ,taxa# ,9come ,e>n$ 9 ,canada & ,non-
  refunda# ,tax ,cr$its4
                                      #d
             ,,it-#cic;,r#b          b#b
#c4 ,a p]son :o elects "u subsec;n
  #baf7#a7 6report ,canadian s\rce r1l
  prop]ty r5t or timb] royalty 9come z
  ?\< resid5t 9 ,canada m/ file !
  appropriate 9come tax return )9 two
  ye>s 7)9 six mon?s1 9 ! situ,n
  describ$ 9 #i 2l7 f ! 5d (! tax,n ye>
  9 : ! 9come 0 rcvd4 ,x is n nec =!
  p]son 6h be5 a non-resid5t "?\t ! ye>4
  ,?us1 = example1 an 9dividual :o
  immigrat$ 6or emigrat$ f ,canada dur+
  ! ye> may elect "u subsec;n #baf7#a7
  6report s* 9come rcvd dur+ ! "p (! ye>
  9 : he or %e 0 a non-resid5t4 ,a
  subsec;n #baf7#a7 return m/ 9clude all
  ,canadian s\rce r1l prop]ty r5t &
  timb] royalty 9come t wd o!rwise 2
  taxa# "u ,"p ,,xiii =! tax,n ye> 7or
  "p (! ye> 9 : ! p]son 0 a non-
  resid5t74
--------------------------------------#c
  ,fur!rmore1 ! subsec;n #baf7#a7 return
  m/ 2 fil$
                                      #e
             ,,it-#cic;,r#b          a#c
  7a7 z ?\< ! non-resid5t _h no 9come
    o!r ?an ! abv-m5;n$ r5t & timb]
    royalty 9come1 &
  7b7 )\t a6ect+ ! liabil;y (! non-
    resid5t p]son = tax o!rwise paya# "u
    ,"p ;,i4
  
  ,z a result1 ! subsec;n #baf7#a7
  return is sep>ate f any o!r return
  requir$ =! ye>4 ,= example1 a non-
  resid5t wd report sec;n #aae taxa#
  9come e>n$ 9 ,canada f a busi;s or
  employ;t 9 ,canada on a ,"p ;,i return
  sep>ate f ! return = subsec;n #baf7#a7
  9come4 ,if ! non-resid5t _h a loss f
  s\rces describ$ 9 sec;n #aae1 t loss
  cd n 2 appli$ ag/ 9come report$ on !
  subsec;n #baf7#a7 return4
#d4 ,except z not$ 9 #e 2l1 an elec;n "u
  subsec;n #baf7#a7 p]mits a non-resid5t
  6claim ^? ,"p ;,i deduc;ns availa# 6a
  resid5t 9 -put+ .9come "u sec;n #c4
  ,?us1 ! non-resid5t c deduct ^?
  exp5ses 79clud+ capital co/         #f
             ,,it-#cic;,r#b          b#c
  all[.e7 9curr$ 9 e>n+ ! subsec;n
  #baf7#a7 9come1 z well z any applica#
  am.ts 9 subdivi.n ;e ( ,divi.n ;,b4 ,=
  example1 al? ! 9come report$ on a
  subsec;n #baf7#a7 return does n
  qualify z 8e>n$ 9come0 = purposes (
  claim+ a regi/]$ retire;t sav+s plan
  premium1 ! non-resid5t mi<t n"e!.s1 9
  limit$ circum/.es1 2 a# 6claim s* a
  premium on a subsec;n #baf7#a7 return1
  s* z 9 a situ,n ": ! non-resid5t 0 a
  resid5t 9 ! immly prec$+ ye> & _h
  8e>n$ 9come0 = t ye>4 ,a 8subdivi.n
  ;e0 deduc;n _c1 ( c\rse1 2 claim$
  twice 7e4g41 once on a sec;n #aae
  return & ag on a subsec;n #baf7#a7
  return74 ,0virtue ( p>agraph
  #baf7#a77c71 no deduc;ns >e all[a# 9
  -put+ .taxa# .9come on a non-resid5t's
  subsec;n #baf7#a7 return4 ,?us1
  ,divi.n ;,c am.ts s* z non-capital
  losses >e n deducti#4 ,al1 0virtue (
  p>agraph #baf7#a77d71 ! non-refunda#
  tax cr$its describ$ 9 sec;ns #aah   #g
             ,,it-#cic;,r#b          c#c
  6#aah.i 7s* z ! basic p]sonal cr$it or
  ! m$ical exp5se cr$it7 >e n deducti# 9
  -put+ ! tax paya# on a subsec;n
  #baf7#a7 return4
#e4 ,subsec;n #baf7#h7 provides t1 =
  grt] c]ta9ty1 no deduc;n is all[$ 9
  -put+ ! 9come or ! tax paya# (a p]son
  :o elects
--------------------------------------#d
  "u subsec;n #baf7#a7 if t deduc;n is n
  p]mitt$ "u ,"p ;,i =a non-resid5t4 ,=
  example1 a non-resid5t wd 2 d5i$ a
  =eign tax cr$it "u subsec;n #abf7#a7
  &a non-resid5t tru/ wd 2 d5i$ a
  deduc;n 0virtue ( subsec;n #ajd7#g7 =
  4tribu;ns 6a non-resid5t b5efici>y1
  s9ce ^? provi.ns >e specific,y dep5d5t
  ^u actual or deem$ resid5cy 9 ,canada4
#f4 ,a non-resid5t's r5t f r1l prop]ty 9
  ,canada c 2 report$ "u sec;n #baf only
  if x is n 9come f c>ry+ on a busi;s 9
  ,canada 7see #b abv74 ,z a result1 r5t
  t c 2 report$ "u sec;n #baf does n
  repres5t 89come e>n$ 9 ! ye> 9 a    #h
             ,,it-#cic;,r#b          a#d
  prov9ce0 0a non-resid5t 9dividual or
  8taxa# 9come e>n$ 9 ! ye> 9 a prov9ce0
  0a corpor,n1 s9ce ^! t]ms z def9$ 9
  subsec;n #bfjb7#a7 & sec;n #djj (!
  ,9come ,tax ,regul,ns1 respectively1
  9clude only ! 9come f a busi;s4 ,r5t
  report$ "u sec;n #baf 0an 9dividual is
  "!=e subject 6! a4i;nal tax "u
  subsec;n #abj7#a7 & is n subject 6tax
  0any prov9ce or t]ritory ^: 9dividual
  9come taxes >e collect$ 0! ,gov]n;t (
  ,canada4 ,simil>ly1 r5t report$ "u
  sec;n #baf 0a corpor,n is n eligi# =!
  deduc;n f tax provid$ 0subsec;n
  #abd7#a7 & is n subject 6tax 0any
  prov9ce or t]ritory ^: corporate 9come
  taxes >e collect$ 0! ,gov]n;t (
  ,canada4 ,9come report$ "u sec;n #baf
  0a corpor,n is al n subject to 8bran*
  tax0 "u sec;n #bai 7! bran* tax is
  4cuss$ 9 ! curr5t v].n ( ,,it-#acg1
  ,a4i;nal ,tax on ,c]ta9 ,corpor,ns
  ,c>ry+ on ,busi;s 9 ,canada74
                                      #i
             ,,it-#cic;,r#b          b#d
#g4 ,": capital co/ all[.e has be5
  claim$ 7or deem$ 0subsec;n #ajg7#b7 6h
  be5 claim$7 0a taxpay] on a "picul>
  prop]ty situat$ 9 ,canada = purposes (
  calculat+ ! r5t or timb] royalty 9come
  f t prop]ty "u sec;n #baf1 any
  recapture ( t capital co/ all[.e >is+
  on ! 4posi;n (! prop]ty 7or an 9t]e/ 9
  ! prop]ty7 9 a subsequ5t tax,n ye> w 2
  taxa# "u subsec;n #baf7#e74 ,simil> 6a
  subsec;n #baf7#a7 return1 a subsec;n
  #baf7#e7 return is sep>ate f any o!r
  return fil$ =! ye> s* z a return
  6report sec;n #aae taxa# 9come e>n$ 9
  ,canada4 ,9 a4i;n 6! capital co/
  all[.e recapture 7or ! non-resid5t's
  %>e (! recapture71 ! subsec;n #baf7#e7
  return m/ al 9clude all ,canadian
  s\rce r1l prop]ty r5t & timb] royalty
  9come t o3urs 9 ! ye> (!
--------------------------------------#e
  recapture 7or 9 s* "p (! ye> 9 : !
  taxpay] is a non-resid5t7 & t wd
  o!rwise 2 taxa# "u ,"p ,,xiii4     #aj
             ,,it-#cic;,r#b          a#e
  ,! o!r rules t apply = purposes ( fil+
  a return "u subsec;n #baf7#a71 z
  describ$ abv1 g5],y al apply =
  purposes ( fil+ a return "u subsec;n
  #baf7#e74 ,h["e1 a subsec;n #baf7#e7
  return is fil$ 2c x is requir$ :5 t
  provi.n applies1 r ?an 2c ! non-
  resid5t elects 6d s4 ,al1 ! two ye>
  fil+ p]iod m5;n$ 9 #c abv does n
  apply1 i4e41 a subsec;n #baf7#e7
  return m/ 2 fil$ 0! d1dl9e t wd apply
  if ! non-resid5t 7 a resid5t4
#h4 ,9 c]ta9 cases1 x may 2 t :at is
  report$ on a sec;n #baf return is a
  loss f r5ts or f timb] royalties4 ,9
  s* a case1 ! taxpay] may n set (f s* a
  loss ag/ 9come =! same tax,n ye>
  report$ on any o!r return requir$ "u
  ,"p ;,i1 s9ce 6d s wd 3flict )! rule 9
  #c7b7 abv4 ,( c\rse1 if a taxpay] has
  a loss =! ye> f "o sec;n #baf prop]ty
  & 9come =! same ye> f ano!r sec;n #baf
  prop]ty1 ! loss wd 2 set (f ag/ !
  9come4 ,= example1 if ! loss f !   #aa
             ,,it-#cic;,r#b          b#e
  "o prop]ty 0 4#e1jjj &! 9come f ! o!r
  prop]ty 4#b1jjj1 ! net 9come report$
  on ! sec;n #baf return wd 2 nil4
  ,h["e1 a sec;n #baf loss may n 2
  deduct$ 9 o!r ye>s "u p>agraph
  #aaa7#a77a7 2c1 0virtue ( p>agraph
  #aaa7#h77c71 s* a loss does n qualify
  z a non-capital loss4
#i4 ,ev5 ?\< ! non-resid5t payee may
  elect 6file a sec;n #baf return 7:1 z
  9dicat$ 9 #c abv1 c 2 d"o )9 two ye>s
  f ! 5d (! ye> 9 : ! 9come is rcvd71 !
  ,canadian resid5t pay] or an ag5t1 z !
  case may be1 is n"e!.s requir$ 0sec;n
  #bae 6)hold at ! appropriate rate 7see
  #a abv7 & remit an am.t 6! ,rcvr
  ,g5]al 9 pay;t ( ,"p ,,xiii tax on !
  gross am.t (! non-resid5t's r1l
  prop]ty r5ts or timb] royalties4 ,9
  mo/ cases1 ! di6];e 2t ! ,"p ,,xiii
  tax s remitt$ &! ,"p ;,i tax liabil;y
  result+ f ! sec;n #baf return w result
  9 a subsequ5t refund 6! non-resid5t4
  ,": c]ta9 3di;ns >e met1 an        #ab
             ,,it-#cic;,r#b          c#e
  elec;n "u subsec;n #baf7#d7 may 2 made
  0an ag5t or o!r p]son act+ on 2half (!
  non-resid5t :o wd
--------------------------------------#f
  o!rwise 2 requir$ 0subsec;n #bae7#c7
  6remit ! ,"p ,,xiii tax on ! gross
  r5ts or royalties4 ,? elec;n is
  availa# ": ! non-resid5t 7or ea* non-
  resid5t :o is a memb] (a "pn]%ip7 has
  fil$ )! ,m9i/] an "utak+ 9 prescrib$
  =m 7,=m ,,nr#f7 6file a return ( 9come
  "u ,"p ;,i =a tax,n ye> z p]mitt$
  0subsec;n #baf7#a71 b )9 six mon?s 7r
  ?an ! two ye>s describ$ 9 #c abv7 f !
  5d (! relevant tax,n ye>4 ,! subsec;n
  #baf7#d7 elec;n all[s ! ag5t or o!r
  p]son 6)hold & remit at ! applica#
  rate on 8any am.t availa#0 \ (! r5ts
  or royalties rcvd = remitt.e 6! non-
  resid5t4 ,! expres.n 8any am.t
  availa#0 describes ! excess ( r5ts or
  royalties collect$ ov] any 4burse;ts
  deducti# 9 -put+ 9come 0virtue (!
  elec;n "u subsec;n #baf7#a74 ,s*   #ac
             ,,it-#cic;,r#b          a#f
  4burse;ts wd 9clude non-capital \tlays
  relat+ 6repairs & ma9t5.e1 prop]ty
  taxes1 prop]ty manage;t fees & 9t]e/ &
  s]vice *>ges relat+ 6! f9anc+ (!
  prop]ty 9 "q4 ,non-ca% items1 s* z
  capital co/ all[.e1 >e n deducti# = ?
  purpose4 ,fur!r "picul>s on ! subsec;n
  #baf7#d7 elec;n may 2 f.d 9 ! curr5t
  v].n ( ,9=m,n ,circul> #gg-af1 ,non-
  ,resid5t ,9come ,tax4

  ,if y h any -;ts reg>d+ ! matt]s
4cuss$ 9 ? bullet91 pl1se s5d !m to3

  ,director1 ,te*nical ,public,ns
    ,divi.n
  ,legislative & ,9t]gov]n;tal ,a6airs
    ,bran*
  ,rev5ue ,canada--,cu/oms1 ,excise &
    ,tax,n
  #hge ,h]on ,road
  ,ottawa1 ,ont>io
  ,k#a;,a #j;,l#h
                                     #ad
         ,explan,n ( ,*anges =        #g
       ,9t]pret,n ,bullet9 ,,it-
               #cic;,r#b
    
       ,elec;n re ,tax on ,r5ts &
        ,timb] ,royalties--,non-
               ,resid5ts
    
               ,9troduc;n
    
  ,! purpose (! ,explan,n ( ,*anges is
6give ! r1sons =! revi.ns 6an 9t]pret,n
bullet94 ,x \tl9es revi.ns t we h made z
a result ( *anges 6! law1 z well z
*anges reflect+ new or revis$ de"p;tal
9t]pret,ns4

                ,ov]view
    
  ,? bullet9 4cusses ! sec;n #baf elec;n
t is availa# 6a non-resid5t 6pay ,"p ;,i
tax on ,canadian s\rce r5ts f r1l
prop]ty & timb] royalties4 ,we h revis$
! bullet9 prim>ily z a result ( *anges
6! law "u ,bill ;,c-#aci & 6exp& !   #ae
             ,,it-#cic;,r#b          a#g
bullet9 69clude a 4cus.n on ! subsec;n
#baf7#d7 elec;n availa# 6an ag5t rcvg
sec;n #baf r5ts or royalties4
  ,! -;ts 9 ! bullet9 >e n a6ect$
0propos$ am5d;ts 6! ,9come ,tax ,act
3ta9$ 9 ,bill ;,c-#i1 : rcvd f/ r1d+ 9 !
,h\se ( ,-mons on ,febru>y #d1 #aiid1 or
9 ! draft legisl,n rel1s$ on ,augu/ #cj1
#aiic 7a ,bill = ? legisl,n w likely 2
9troduc$ 9 ! ,h\se 9 ! curr5t ses.n (
,p>lia;t74

       ,legislative & o!r *anges
    
  ,cl>ific,n *anges3 ,"?\t ! new
bullet91 "! >e "s a4i;ns & *anges 6!
text : we h made solely 6cl>ify or
elaborate on ! 9=m,n giv51 )\t *ang+ !
sub/.e ( :at 0 sd 9 ! old bullet94 ,al1
! ord] ( "s p>agraphs has be5 *ang$4
  ,old ,p>agraph #d3 ,? has be5 4cont9u$
=! r1son /at$ 2l "u 8,new ,p>agraph #e04
  ,new ,p>agraph #d 7replaces old
,p>agraph #e3 ,! ^ws 9 p>5!ses 9 !   #af
             ,,it-#cic;,r#b          b#g
f/ s5t;e ( old ,p>agraph #e >e 4cont9u$
9 new ,p>agraph #d =! r1son /at$ 2l "u
8,new ,p>agraph #e04 ,! example reg>d+ a
deduc;n = an ,,rrsp premium has be5
modifi$ 6reflect ! am5d;ts 6! ,,rrsp
rules : 2came law 9 #aihh 0! 5act;t (
,bill ;,c-#eb4 ,! la/ s5t;e ( new
,p>agraph #d 9dicates t ! non-refunda#
tax cr$its _c 2 claim$ 0! non-resid5t
7on a return fil$ "u subsec;n #baf7#a774
,? re/ric;n is 3ta9$ 9 p>agraph
--------------------------------------#h
#baf7#a77d71 : 0 a4$ 6! law "u ,bill
;,c-#aci 7z a result (! 9troduc;n (!
non-refunda# tax cr$its "u ! same ,bill
;,c-#aci74
  ,new ,p>agraph #e3 ,? p>agraph
describes ! 8= grt] c]ta9ty0 provi.n1
subsec;n #baf7#h71 : 0 a4$ "u ,bill
;,c-#aci1 prev5t+ a non-resid5t :o files
a return "u sec;n #baf f claim+ any
deduc;n t is n p]mitt$ 6a non-resid5t "u
,"p ;,i (! ,act4 ,2c ( ? 8= grt]
c]ta9ty0 provi.n1 old ,p>agraph #d   #ag
             ,,it-#cic;,r#b          a#h
&! ^ws 9 p>5!ses 9 ! f/ s5t;e ( old
,p>agraph #e >e no l;g] nec & h be5
4cont9u$ 9 ! new bullet94
  ,old ,p>agraph #g3 ,? p>agraph is n
3t9u$ 9 ! new bullet94 ,z ! p>agraph
9dicates1 ! g5]al av]ag+ provi.ns 7
rep1l$ = ye>s subsequ5t 6#aiha4 ,=w>d
av]ag+ is 2+ phas$ \ & _c 2 us$ = 9come
report$ af #aihg 0virtue ( am5d;ts
6sec;ns #aaj.d & #abj.a "u ,bill
;,c-#aci4
  ,new ,p>agraph #g 7replaces old
,p>agraph #h3 ,new ,p>agraph is simil>
6old ,p>agraph #h1 b has be5 modifi$
6re/rict ! 4cus.n on ,,cca recapture 6t
report$ on a subsec;n #baf7#e7 return 9
respect ( ,,cca orig9,y claim$ on a
sec;n #baf return4 7,! 4cus.n on
recaptur+ ,,cca claim$ on a sec;n #aej
return is \tside ! scope ( ? bullet947
,! la/ s5t;e ( old ,p>agraph #h is
4cont9u$ 9 new ,p>agraph #g 2c ! curr5t
tax tr1ty 2t ,canada &! ,unit$ ,/ates
                                     #ah
             ,,it-#cic;,r#b          b#h
does n 3ta9 a reliev+ provi.n l ,>ticle
,,xiiia7#b7 (! old tr1ty4
  ,new ,p>agraph #h 7replaces old
,p>agraph #i3 ,! la/ s5t;e 9 old
,p>agraph #i 9dicates t a loss report$
0a non-resid5t "u sec;n #baf _c 2
deduct$ "u p>agraph #aaa7#a77a7 9 !
previ\s or a subsequ5t ye> 9 : ! taxpay]
0 a resid5t4 ,9 ,p&ju ,m]ali v4 ,!
,que51 #hh ,,dtc #fagc1 7#aihh7 #a
,c4,t4,c4 #cbj1 ! ,f$]al ,c\rt ( ,app1l
f.d t "! 0 no?+ 9 ! ,act 6prev5t s* a
loss applic,n 9 ! #aiha tax,n ye>4
,h["e1 ! law 0 !n am5d$ 6nullify !
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report$ "u sec;n #baf _c qualify z a
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tax,n ye>s4
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