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CCohen Highley LLPLondon, ON · April 20, 2026

What Are Notional Taxes?

What Are Notional Taxes? Article by Ken Fraser When spouses separate in Ontario, it is often necessary to address issues that relate to the assets and liabilities owned by each spouse. To properly address these issues, the spouses must know the accurate value for each asset and liability. For many assets and liabilities, this process...

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