Sentences with phrase «particular taxation year»
«In a case where two spouses are living separate and apart in their own residences, but not under a judicial separation or a written separation, only one of the residences can be designated as a principal residence for a particular taxation year,» explains Nerill Thomas - Wilksinson, from the Legislative Policy and Regulatory Affairs branch of the CRA.
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He has dealt with numerous acquisitions and mergers over a period of 30 years and has particular experience in advising individuals and companies as to taxation and tax planning.