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Published: March 12, 2020

Last Updated: April 17, 2020

Assessment for transfers between spouses does not apply to payments by a spouse for reasonable living expenses of the family

 

In the recent Tax Court of Canada decision in Yates v The Queen 2007 TCC 498 the court affirmed that an assessment for transfers between spouses under subsection 160(1) of the Income Tax Act does not apply to payments by a spouse for reasonable living expenses of the family.

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