4 June 2025 External T.I. 2024-1039701E5 - Subparagraph 212.3(7) and Part XIII -- attach -- Subsection 227(10)

there is no need to assess a CRIC whose s. 212.3(7)(d) liability for failure to use its cross-border PUC has been eliminated through a late s. 212.3(7)(d)(i) filing