Assessment >> Online Examination Assessment: Income Tax Planning Exam (C252V20U0L1A35Q100) Time Started: Sep 122022 6:32PM.ET Time Limit: 180 Minutes Questions Answered: 39 Questions Flagged for Review: 0 Question Number: 40 of 100 Note:If you skip any of the questions when you click on the 'View Summary and Submit' button you will be shown a summary page which allows you to go back to and complete question prior to submitting your assessment. If you're unsure of your response for a question you may select the checkbox under the number and this question will also be listed on the summary page so you can easily go back to it. 40 Who is NOT technically a related person but, is nevertheless subject to income attribution rules? a) spouse or common-law partner of a taxpayer b) brother-in-law or sister-in-law of a taxpayer c) minor niece or nephew of a taxpayer d) same-sex, common-law partner of a taxpayer's son or daughter