Paragraph 122.2(2)(b)
Administrative Policy
19 September 1991 Memorandum (Tax Window, No. 9, p. 12, ΒΆ1463)
One spouse will not be considered as a supporting person in respect of the other if one of the individuals is terminally ill and resides at a...
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Tax Topics - Income Tax Act - Section 122.5 - Subsection 122.5(1) - Qualified Relation | 40 |