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R Do not use this area of a residential property in Canada. You do not need to file a return if you are an excluded owner of a residential property in Canada. For more information, refer to the definitions of affected owner, residential property and excluded owner in the "Additional information" section at the end of this return. If, on December 31 of a calendar year, you are an affected owner of one or more residential properties in Canada, you must file a separate return for each resid.

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