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If tax in respect of a subject aircraft or a subject vessel was paid or became payable. Do not use this area. Every person that is required to apply for a tax certificate and fails to do so within one year from the date on which the tax in respect of the subject aircraft or subject vessel was paid or became payable is liable to a penalty of $1,000. Once the application has been processed and approved, the tax certificate will be available online through the tax certificate registry, within app.

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