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Part 44B Tax Treatment of Cohabitants (ss. 1031P-1031R)

Comparing proposed amendment...
Chapter 1 Income Tax (ss. 1031P-1031Q)
In force
1031P. Interpretation (Chapter 1).
In force
1031Q. Maintenance where relationship between cohabitants ends.
Chapter 2 Capital Gains Tax (s. 1031R)
In force
1031R. Transfers of assets where relationship between cohabitants ends.