![]() ![]() For example, an individual will be connected by marriage to the parents and any siblings of their spouse. Marriageġ.7 According to paragraph 251(6)(b), two persons are connected by marriage if one person is married to the other person or to an individual who is connected by blood relationship to that other person. Y, in the respective examples, are connected by marriage according to paragraph 251(6)(b). B are otherwise unrelated, and they have each married one of two sisters, they are not connected by blood according to paragraph 251(6)(a). It does not include the spouse or common-law partner of the brother or of the sister of the individual's spouse or common-law partner. the spouse or common-law partner of the individual's brother.the sister of the individual's spouse or common-law partner and. ![]() Similarly, paragraph 252(2)(c) provides that an individual's sister includes: It does not include the spouse or common-law partner of the sister or of the brother of the individual's spouse or common-law partner. the spouse or common-law partner of the individual's sister.the brother of the individual's spouse or common-law partner and.a spouse or common-law partner of the individual's child (that it, a son-in-law or a daughter-in-law), as well as the spouse or common-law partner of a stepchild or of a person considered to be the individual's child as described in ♡.4(b) above.ġ.5 On the divorce or death of an individual's child (described in ♡.4(a), (b) or (c)), the child's former spouse or common-law partner ceases to be the child's spouse or common-law partner ( see ♡.7) and is no longer a child of the individual.ġ.6 Paragraph 252(2)(b) provides that an individual's brother includes:.a child of the individual's spouse or common-law partner (that is, a stepchild) and.a person who is wholly dependent on that individual for support if the person is or was, before reaching 19 years of age, in law or in fact, under the individual's custody and control.a person of whom the individual is the legal parent.a parent and a child (or other descendant, such as a grandchild or a great-grandchild), orġ.4 In particular, subsection 252(1) provides that a child of an individual includes:.Blood relationshipġ.3 Paragraph 251(6)(a) refers to a blood relationship as being that of: The reader should, therefore, consider such comments in light of the relevant provisions of the law in force for the particular tax year being considered.ġ.2 According to paragraph 251(2)(a), individuals connected by blood relationship, marriage, common-law partnership or adoption are related persons. While the comments in a particular paragraph in a folio may relate to provisions of the law in force at the time they were made, such comments are not a substitute for the law. Due to their technical nature, folios are used primarily by tax specialists and other individuals who have an interest in tax matters. The Canada Revenue Agency (CRA) issues income tax folios to provide technical interpretations and positions regarding certain provisions contained in income tax law. The second category refers specifically to certain personal trusts and their beneficiaries while the third category refers to all other persons not related to each other. The first category of persons is related persons and the second and third categories of persons are referred to in this Chapter as unrelated persons. Section 251, which is the statutory provision for determining arm's-length relationships, refers to three categories of persons. Although the term at arm's length is used throughout the Act, the Act does not contain any precise definition of the term. This Chapter discusses the criteria used to determine whether persons deal with each other at arm's length for purposes of the Act. ![]()
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