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I would go with the definitions of earned income on CRA...
fuzzy
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Credits and deductions
I would go with the definitions of earned income on CRA website
http://www.cra-arc.gc.ca/tx/tchncl/ncmtx/fls/s1/f3/s1-f3-c1-eng.html#N10766
and their Form T778
‎October 29, 2019
6:21 PM
