19 September 1991 Memorandum (Tax Window, No. 9, p. 12, ¶1463)
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 hospital on a permanent basis.
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|Tax Topics - Income Tax Act - Section 122.5 - Subsection 122.5(1) - Qualified Relation||38|