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I-3 - Taxation Act

Section 462.7
Disposition versions

Full text
462.7. For the purposes of sections 462.8 to 462.24, “designated person”, in respect of an individual, means a person
(a)  who is the individual’s spouse; or
(b)  who is under 18 years of age and who does not deal with the individual at arm’s length, or is the niece or nephew of the individual.
1987, c. 67, s. 112.
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