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.
February 5, 1980
XXXX
W.P. Guglich (613) 995-1787
Attention:
Dear Sirs:
This is in reply to your letter of November 27 concerning related persons.
It is our view that for Purposes of section 251 of the Act, when a marriage is dissolved by death the relation- ships of the "in-laws" concerned revert to what they were before the marriage took place. Consequently, the widow described in your letter would not be considered to be related to her deceased husband's brothers for purposes of paragraph 251(1)(a).
We trust this provides you with the required information
Yours truly,
for Director Corporate Rulings Division Corporate Rulings Directorate Legislation Branch
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© Her Majesty the Queen in Right of Canada, 1980
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© Sa Majesté la Reine du Chef du Canada, 1980
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