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With regards to Attribution Rules who is not considered a Designated Person ? i)Spouse or Common-Law partner ii)Someone under the age of 18 iii)Someone under

With regards to Attribution Rules who is not considered a Designated Person ?

i)Spouse or Common-Law partner

ii)Someone under the age of 18

iii)Someone under the age of 18 who is non-arm's length

iv)Niece or Nephew

v)Niece or Nephew under the age of 18

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