#### 26‑40 Maintaining your family You cannot deduct under this Act expenditure you incur for maintaining: (a) your \*spouse (except a spouse permanently living separately and apart from you); or (b) your \*child who is under 16 years. > Note: Example: A farmer cannot deduct an amount for food or lodgings that the farmer provides to his or her child who is under 16 years for the work the child performs on the farm.

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