Yes, that was the intent behind the wording I just discussed. It was that different rates could apply for different taxpayers, and the determination of the rates that would apply in different circumstances could be provided through regulations.
Director General, Tax Legislation Division, Tax Policy Branch, Department of Finance
Yes, that was the intent behind the wording I just discussed. It was that different rates could apply for different taxpayers, and the determination of the rates that would apply in different circumstances could be provided through regulations.
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