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<h1>Registration validity for casual and non-resident taxpayers is limited to the applicant's period or a default short term, with possible limited extension.</h1> Registration for a casual taxable person and a non-resident taxable person is valid for the period specified in the application or a default short-term period from the effective date of registration, whichever is earlier; the proper officer may, on request, extend that initial short-term validity once for an additional limited period.
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