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I-3 - Taxation Act
Section 462.7
Disposition versions
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.
