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Which of the following statements is NOT correct with respect to an individual who qualifies for the eligible dependant tax credit? The individual must be:

Which of the following statements is NOT correct with respect to an individual who qualifies for the eligible dependant tax credit? The individual must be:

a) related by blood, marriage, adoption, or common-law relationship.

b) under 18 at some time during the year.

c) residing in Canada.

d) not be claimed as equivalent-to-married by any other tax payer.

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