Premise: 10.1 Notwithstanding anything in this Act, where the Royal Canadian Mint, Canada Post Corporation or Canada Mortgage and Housing Corporation is authorized to make a payment to a taxing authority in lieu of a business occupancy tax and the corporation decides not to make that payment, the corporation shall, without delay, provide the authority with written reasons for that decision.''
Hypothesis: the rule in 10.1 allows certain groups to not pay their taxes