No such case comes to mind at present.
I don't know if my colleagues are aware of any such situation that has occurred in the past, but I can let them answer.
On November 2nd, 2022. See this statement in context.
November 2nd, 2022 / 5:55 p.m.
Director General, Personal Income Tax Division, Tax Policy Branch, Department of Finance
No such case comes to mind at present.
I don't know if my colleagues are aware of any such situation that has occurred in the past, but I can let them answer.
See context to find out what was said next.