Canada: Widow found to be “Spouse” for Purposes of Section 160(1)(a) of the Income Tax Act www.millerthomson.com/en/publications/communiques-and-updates/wealth-matters/may-18-2023/widow-spouse-section-1601a-income-tax-act/ 0 Share this:Click to share on LinkedIn (Opens in new window)Click to share on WhatsApp (Opens in new window)Click to share on Twitter (Opens in new window)Click to share on Facebook (Opens in new window) June 8, 2023 webmaster Canada, Litigation, Tax Canada, Litigation, Tax Australia: Certain qualification Requirements for Financial Advisers to be removed US: Tax Court agrees Profits Interest Safe Harbor should apply to Tiered Partnership Structure