Affiliated persons

Some examples of affiliated persons are:

  • you and your spouse or common-law partner
  • you and a corporation that is controlled by you or your spouse or common-law partner
  • a partnership and a majority interest partner of the partnership
  • after March 22, 2004, a trust and its majority interest beneficiary (generally, a beneficiary who enjoys a majority of the trust income or capital) or one who is affiliated with such a beneficiary
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