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Which of these is a relative of an individual under section 56(2)(x)?

ABusiness associate of the individual
BSpouse of the individual's cousin
CSpouse of the individual's nephew
DBrother of the individual's spouse
Answer & Solution
Correct answer: D. Brother of the individual's spouse
The relative definition names the brother or sister of the individual's spouse, but it does not stretch to cousins or nephews and their spouses.
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