Section 109

give notice in writing to the payer requiring him to deduct and pay tax at some other rates or to pay or credit the interest or royalty without deduction of tax;

or

under special circumstances allow extension of time for tax deducted to be paid over.”.

Amendment of section 128 15.

The principal Act is amended by substituting for subsection 128(1) the following:

“Exemption from tax: residential premises and premises where, owing to circumstances, owner is compelled to vacate