| http://www.w3.org/ns/prov#value | - There are two rules, depending on whether the taxpayer is a resident or non-resident: (1) if the person who granted the RC is resident in Canada at the time it was granted, the election must be filed with the Minister on or before the taxpayer???s filing due date for the taxation year that includes the day that the RC was granted; or (2) in any other case, the election must be filed with the Minis
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