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Tax Unit 1
Tax Unit 1
Tax Unit 1
Tax Unit 1 Inadequate consideration ITA 69 If you transact not at FMV, bad things happen = double tax Non-arm's length transactions Transactions between related parties by blood, marriage, common-law, or adoption. Does not include cousins, nieces, nephews, uncle roger, and aunts. Brainpower Read More Spousal rollover - capital property transfers to your spouse or common law partner without triggering any tax -transaction will transfer at cost - can opt out - if spousal rollover ...
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