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Versions of s. 118.02(1), definition “qualifying relation”, para (a)

I-3.3 — Income Tax Act · 1 version

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2007-02-21 to 2018-01-01 View Source

    the individual’s spouse or common-law partner at any time in the taxation year; or