| http://www.w3.org/ns/prov#value | - t is not payable on the specified amount for the period.Marginal note:Interest and penalty amounts of $25 or less(4) If, at any time, a person pays an amount not less than the total of all amounts, other than interest and penalty under subsection 7(1.1) or 68.5(9.1) or section 95.1, owing at that time to Her Majesty in right of Canada under this Act for a reporting period of the person and the tot
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