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Which of the following is not a taxable entity for Canadian income tax purposes? A. Darklyn Ltd., a Canadian resident corporation. B. Ms. Sarah Bright,

Which of the following is not a taxable entity for Canadian income tax purposes? 

A. Darklyn Ltd., a Canadian resident corporation. 

B. Ms. Sarah Bright, a Canadian resident. 

C. Walters and Walters, a group of CMAs operating as a partnership. 

D. The Martin family trust. 

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