| http://www.w3.org/ns/prov#value | - axpayer or an individual related to the taxpayer, other than a benefit attributable to an outlay or expense to which paragraph 18(1)(l) applies, or(B) the re-employment or retirement of the taxpayer,(v) under a salary deferral arrangement, except to the extent that the benefit is included under this paragraph because of subsection (11), or(vi) that is received or enjoyed by an individual other tha
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