CRA finds that half-siblings are related

The definition of blood relationship in s. 251(6)(a) includes two persons who are the “brother or sister of the other.” Following inter alia Diktakis, CRA found that a sibling includes a half-sibling, so that two individuals who had the same father and different mothers were related to each other.

Neal Armstrong. Summary of 12 July 2018 External T.I. 2018-0755471E5 under s. 251(6)(a).