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Old 03-31-2013, 10:30 AM   #2
TurnedTheCorner
Lifetime Suspension
 
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Join Date: Nov 2003
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It can be for any 12 month period ending in the 2012 calendar year. See section 11(a) in the linked pdf

http://www.cra-arc.gc.ca/E/pub/tp/it...consolid-e.pdf
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