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.''

Based on that paragraph can we conclude that this sentence is true?
the rule in 10.1 allows certain groups to not make payments to their taxes but they need a reason in writing
Yes