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Subsection 251(6) represent a link by blood relationships, matrimony, common-rules union otherwise adoption with the purposes of the latest Act

Subsection 251(6) represent a link by blood relationships, matrimony, common-rules union otherwise adoption with the purposes of the latest Act the latest newborns mother (paragraph 252(2)(a) provides an extended concept of moms and dad toward reason for the newest Act); new taxpayer's spouse otherwise common-law companion; otherwise other person who was able...

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