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is designated by the trust, in respect of the taxpayer, in the trust’s return of income under this Part for the particular taxation year, and
is designated by the trust, in respect of the taxpayer, in the trust’s return of income under this Part for the particular taxation year, and
is designated by the trust, in respect of the taxpayer, in the trust’s return of income under this Part for the particular taxation year, and
a particular beneficiary under the trust, if the trust is a mutual fund trust, or