Income Tax Act

Extended meaning of child

• 252 (1) In this Act, words referring to a child of a taxpayer include

  • (a) a person of whom the taxpayer is the natural parent whether the person was born within or outside marriage;

  • (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;

  • (d) an adopted child of the taxpayer; and

  • (e) a spouse or common-law partner of a child of the taxpayer.

• Marginal note:Relationships

  (2) In this Act, words referring to

  • (a) a parent of a taxpayer include a person

    • (i) whose child the taxpayer is,

    • (ii) whose child the taxpayer had previously been within the meaning of paragraph 252(1)(b), or

    • (iii) who is a parent of the taxpayer’s spouse or common-law partner;

  • (b) a brother of a taxpayer include a person who is

    • (i) the brother of the taxpayer’s spouse or common-law partner, or

    • (ii) the spouse or common-law partner of the taxpayer’s sister;

  • (c) a sister of a taxpayer include a person who is

    • (i) the sister of the taxpayer’s spouse or common-law partner, or

    • (ii) the spouse or common-law partner of the taxpayer’s brother;

  • (d) a grandparent of a taxpayer include a person who is

    • (i) the grandfather or grandmother of the taxpayer’s spouse or common-law partner, or

    • (ii) the spouse or common-law partner of the taxpayer’s grandfather or grandmother;

  • (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), 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), subparagraph 210(c)(ii) and subsections 248(22) and (23), spouse and former spouse of a particular individual include another individual of the opposite sex who is a party to a voidable or void marriage with the particular individual.

• (4) [Repealed, 2000, c. 12, s. 141(2)]