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    <title>Final return.</title>
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    <description>A registered person required to furnish returns must submit a final return when registration is cancelled, and must do so within three months from the later of the date of cancellation or the date of the cancellation order, in the form and manner prescribed.</description>
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      <description>A registered person required to furnish returns must submit a final return when registration is cancelled, and must do so within three months from the later of the date of cancellation or the date of the cancellation order, in the form and manner prescribed.</description>
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