Child
Administrative Policy
4 August 1995 T.I. 950271 (C.T.O. "Adoption in Fact - Siblings")
Before indicating that there is insufficient information to determine whether the brother of an individual could be considered to be the...
17 March 1994 Memorandum 940252 (C.T.O. "Child Tax Credit - Supporting Person")
Discussion of whether a child is the "child" of a common-law spouse who is not the natural parent of the child. RC states that "in general terms,...
Subsection 252(1) - Extended meaning of “child”
Paragraph 252(1)(c)
Administrative Policy
3 November 2015 External T.I. 2015-0584261E5 F - Blood relationship - step brother
Mr. X is the son of Ms. A and Mr. ABC, and Mr. Y is the son of Mr. B (who is the common-law partner of Ms. A) and of Ms. DEF (who is unrelated...
Subsection 252(3)
See Also
Re McFarland (1987), 39 DLR (4th) 703 (Ont. H.C.)
"[I]n general usage 'spouse' means a person to whom one is bound by a legal marriage."
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. | 28 |
Subsection 252(4)
Cases
Rosenberg v. Attorney General of Canada, 98 DTC 6286 (Ont CA)
In responding to a submission that Revenue Canada should not have failed to register a pension plan that would have accorded benefits to same-sex...
See Also
Sanford v. The Queen, 2001 DTC 2662 (TCC)
In finding that the man with whom the appellant lived and who was the father of her child was a cohabiting spouse for purposes of s. 122.6, Mogan...
Hunter v. The Queen, 2001 DTC 907 (TCC) (Informal Procedure)
S.252(4), which deemed common-law spouses to be spouses, stated that it applied after 1992. The taxpayer had separated from his common-law spouse...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Evidence | 79 | |
| Tax Topics - General Concepts - Transitional Provisions | 89 |
Administrative Policy
16 February 1994 Memorandum 940385 (C.T.O. "Definition of Spouse")
Where a separation of less than 90 days takes place within a period of 12 continuous months throughout which the couple must cohabit in a conjugal...
10 February 1994 T.I. 940224 (C.T.O. "Definition of Spouse")
Where a couple who had been living together continuously for under 12 months have a child, their date of marital status will not be considered to...
2 February 1994 Memorandum 940059 (C.T.O. "Definition of Spouse")
Once a common-law relationship has been severed (by not cohabiting for at least 90 days because of a breakdown in the relationship) the common-law...
Income Tax Technical News, No. 2, December 30, 1994
Discussion of when a couple are deemed to be spouses under s. 252(4)(a).
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation - Federal - Indian Act - Section 87 | 10 | |
| Tax Topics - Income Tax Regulations - Regulation 400 - Subsection 400(2) | 41 |