Canada, Ontario tax records may list two people with the same names but different age. Do I list one or both
If they were two separate people with the same names and every other required field the same, then they would not both be indexed. So being names for separate people doesn’t alone qualify both names to be indexed. They must differ in at least one required field for both of them to be indexed.
You index both because the different values in that required Age field make the entries different, so both entries are needed.
Below is what the Instructions say on this issue. Note that to be considered duplicates, all required fields in both entries must be the same. The required Age fields are different, so both persons get indexed, i.e., two entries are created. They are considered unique.
Index each unique name recorded in the first column of names, usually titled "Taxable Party" or "Occupants." Some names may be duplicated. When names are exact duplicates, meaning that all required fields are the same, index only the first instance of the name listed.
You list both because they are two separate people. That is the simplest way to explain it.