Under the rules set forth in ITA $69$ and ITA$73,$ a taxpayer engaging in a$$ non$-$arms' length transaction with which of the following parties will not trigger double taxation on the gain realized on the ultimate disposition of the$$ property?

Question content area bottom

Part $1$

A$.$

the$$ taxpayer's spouse or$$ common$-$law partner

B$.$

a corporation controlled by the taxpayer

C$.$

the$$ taxpayer's parents by blood or adoption

D$.$

any immediate family member of the taxpayer