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31 January 2006 External T.I. 2006-0167501E5 F - Retenues à la source -- attach -- Paragraph 100(3)(c)

31 January 2006 External T.I. 2006-0167501E5 F - Retenues à la source -- attach -- Paragraph 100(3)(c)

reasonable belief can be based on confirmation from annuitant

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