Income Tax Act
Extended meaning of child
(a) a person of whom the taxpayer is the legal parent;
(b) a person who is wholly dependent on the taxpayer for support and of whom the taxpayer has, or immediately before the person attained the age of 19 years had, in law or in fact, the custody and control;
(c) a child of the taxpayer’s spouse or common-law partner; and
(d) [Repealed, 2005, c. 33, s. 12]
(e) a spouse or common-law partner of a child of the taxpayer.
(2) In this Act, words referring to
(a) a parent of a taxpayer include a person
(b) a brother of a taxpayer include a person who is
(c) a sister of a taxpayer include a person who is
(d) a grandparent of a taxpayer include a person who is
(e) an aunt or uncle of a taxpayer include the spouse or common-law partner of the taxpayer’s aunt or uncle, as the case may be;
(f) a great-aunt or great-uncle of a taxpayer include the spouse or common-law partner of the taxpayer’s great-aunt or great-uncle, as the case may be; and
(g) a niece or nephew of a taxpayer include the niece or nephew, as the case may be, of the taxpayer’s spouse or common-law partner.
Extended meaning of spouse and former spouse
(3) For the purposes of paragraph 56(1)(b), section 56.1, paragraphs 60(b) and (j), section 60.1, subsections 70(6) and (6.1), 73(1) and (5) and 104(4), (5.1) and (5.4), the definition pre-1972 spousal trust in subsection 108(1), subsection 146(16), the definition survivor in subsection 146.2(1), subparagraph 146.3(2)(f)(iv), subsections 146.3(14), 147(19), 147.3(5) and (7) and 148(8.1) and (8.2), the definition small business property in subsection 206(1), the definition qualifying transfer in subsection 207.01(1), subparagraph 210(c)(ii) and subsections 248(22) and (23), spouse and former spouse of a particular individual include another individual who is a party to a void or voidable marriage with the particular individual.
(4) [Repealed, 2000, c. 12, s. 141(2)]
- NOTE: Application provisions are not included in the consolidated text;
- see relevant amending Acts. R.S., 1985, c. 1 (5th Supp.), s. 252;
- 1994, c. 7, Sch. II, s. 196, Sch. VIII, s. 140, c. 21, s. 112;
- 1998, c. 19, s. 244;
- 2000, c. 12, ss. 141, 142, c. 19, s. 69;
- 2003, c. 15, s. 89;
- 2005, c. 33, s. 12;
- 2008, c. 28, s. 35.
- Date modified: