CRA accepts that step-brothers are related

Common law partners each had a son by a previous union. CRA considers that the two step-brothers are related given that 252(1)(c) deems the child of a spouse or common-law partner of a taxpayer to be a child of the taxpayer, with the result that the two step brothers are deemed to be children of common parents.

Neal Armstrong. Summary of 3 November 2015 T.I. 2015-0584261E5 F under s. 252(1)(c).