| http://www.w3.org/ns/prov#value | - on-resident person to owe an amount equal to that amount to a corporation resident in Canada,(a) where the trust is a non-discretionary trust at that time, the non-resident person is deemed at that time to owe to each beneficiary of the trust, on the same terms as those that apply in respect of the amount owing to the trust, that proportion of the amount owing to the trust that(i) the fair market
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