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.
Dear Sirs:
This is in reply to your letter of October 29, 1980 in connection with the meaning of related. We apologize for the delay in our reply.
As we understand it, you are specifically concerned whether the window of a man who hand a child (her stepchild) by a previous marriage is related to that child for the purposes of clause 94(1)(b)(i)(A). In your opinion the window ceased to be related to her stepchild on the death of her late husband.
The definitions in subsections 251(2) and (6) and section 252 are considered to apply to the term "related" as used in clause 94(1)(b)(i)(A). Within the context of these definitions, we agree that a woman, who is not otherwise related to a stepchild (such as by adoption legally or in fact), ceases to be related to the stepchild on the death of her husband. It should be noted that it is the relationship of the woman and child at the time of the contribution of the property to the trust that is relevant for the purposes of clause 94(1)(b)(i)(A) and not their relationship at a later time.
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© Her Majesty the Queen in Right of Canada, 1981
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© Sa Majesté la Reine du Chef du Canada, 1981
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