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oct. 31, 2013
                                        The Tax Collection (Write-Off) Regulations, 2013
                                        
                                    
                                        oct. 31, 2013] proclamations, rules and regulations 641        (ii)  (iii)  (iv)  \))  (vi)  (vii)  (viii)  (ix)  in the case of a corporate taxpayer, the taxpayer is unable to pay the debt, based on consideration by the commissioner general of the taxpay
                                    
                                    
                                        The Tax Collection (Write-Off) Regulations, 2013
                                        
                                    
                                        oct. 31, 2013] proclamations, rules and regulations 643        (f) a description of efforts that have been made to collect the debt; and  (g) a description of the grounds on which the commissioner general has determined that the debt is uncollectible.  re