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We'd normally object at such a flagrant disregard of marriage's sanctity, but we're dealing with Canada where marriage is no more valued than a club membership:

Two heterosexual Canadian men are to tie the knot to enjoy the tax benefits of being a married couple.
Bill Dalrymple, 56, and best friend Bryan Pinn, 65, are taking advantage of Canada's new same-sex marriage legislation.
"I think it's a hoot," Mr Pinn told the Ottawa Sun.
But the two, both previously married to women, insist there is a serious issue behind the stunt.
"There are significant tax implications that we don't think the government has thought through," Mr Pinn said.

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