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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

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

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