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Ouse or common-law partner (the pension transferee) and if all of the following conditions are met: You and your spouse or common-law partner were not, because of a breakdown in your marriage or common-law partnership, living separate and apart from each other at the end of the year and for a period of 90 days or more beginning in the year. You and your spouse or common-law partner were residents of Canada on December 31, 2013 (or on the date of death). You received pension income in.

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