Can we draw the following hypothesis from the context (see options)? 

Context:

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 make payments to their taxes but they must have a written reason along with it
OPT: I. Yes II. It's impossible to say III. No