Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Principal Issues: Whether a step-parent continues to be related to his adult step-son after the death of the parent of the step-son.
Position: No.
Reasons: This position is consistent with paragraph 6 of Interpretation Bulletin IT-419R2 which states that where an individual's marriage is dissolved by the divorce or the death of the spouse, the individual will cease to be "connected by marriage" or to be "connected by blood relationship" to the parents and any siblings of the deceased spouse.
XXXXXXXXXX 2005-011472
Fiona Harrison
May 19, 2005
Dear XXXXXXXXXX:
This is in reply to your letter of January 24, 2005, wherein you requested a technical interpretation with respect to the definition of "related persons" under subsection 251(2) of the Income Tax Act (the "Act").
In particular, you enquire as to whether a step-parent ("B") is still related to an adult step-child ("A") after the death of the legal parent of A ("F"). In your particular situation, A would not otherwise qualify as a child of B, under subsection 252(1) of the Act, because A was at no time wholly dependent on B and was not adopted in law or in fact by B.
Consistent with the position stated in paragraph 6 of Interpretation Bulletin IT-419R2, it is our position that, where B is related to A pursuant to paragraph 251(6)(b) because he is connected by marriage to A, where B's marriage is dissolved by the death of F, B will cease to be related to A.
As noted in Information Circular 70-6R5 issued on May 17, 2002, these comments are not binding on the Canada Revenue Agency.
Yours truly,
Mark Symes
Manager
Corporate Reorganizations Section
Reorganizations and Resources Division
Income Tax Rulings Directorate
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 2005
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 2005
Email this Content