| http://www.w3.org/ns/prov#value | - Subsection 56(2) of the Income Tax Act specifies that directed payments are deemed to be received by the individual, and must be included in taxable income, if the following four conditions (as stated in IT-335R) are met: (a) there is a payment or transfer of property to a person other than the taxpayer; (b) the payment or transfer is pursuant to the direction of or with the concurrence of the tax
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