Section 252

Child

Administrative Policy

4 August 1995 External T.I. 9502715 - ADOPTION IN FACT - SIBLINGS

Before indicating that there is insufficient information to determine whether the brother of an individual could be considered to be the...

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17 March 1994 Internal T.I. 9402527 - CHILD TAX CREDIT - SUPPORTING PERSON

Discussion of whether a child is the "child" of a common-law spouse who is not the natural parent of the child. RC states that "in general terms,...

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Subsection 252(1) - Extended meaning of “child”

Paragraph 252(1)(b)

See Also

Therrien v. Agence du revenu du Québec, 2019 QCCQ 28

In 1991, the taxpayer started to live with the mother of a three-year old daughter (not his). Their common law relationship (“vie commune”)...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118 - Subsection 118(6) adult daughter of the taxpayer’s ex-common law partner was the taxpayer’s “child” 178

Paragraph 252(1)(c)

Administrative Policy

3 November 2015 External T.I. 2015-0584261E5 F - Blood relationship - step brother

Mr. X is the son of Ms. A and Mr. ABC, and Mr. Y is the son of Mr. B (who is the common-law partner of Ms. A) and of Ms. DEF (who is unrelated to...

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Subsection 252(2)

Paragraph 252(2)(a)

Administrative Policy

17 July 2012 Internal T.I. 2012-0454701I7 F - Arrière-arrière-grand-père

In finding that for purposes of s. 110.6(1) the “parent” of a taxpayer holding a now-inactive farm property included the great-grandfather of...

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Words and Phrases
parent
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Share of the Capital Stock of a Family Farm or Fishing Corporation - Paragraph (a) - Subparagraph (a)(iii) farm use by great-great-grandparent did not qualify the property, cf. great-grandparent 229

Subsection 252(3)

See Also

Re McFarland (1987), 39 DLR (4th) 703 (Ont. H.C.)

"[I]n general usage 'spouse' means a person to whom one is bound by a legal marriage."

Words and Phrases
spouse

Administrative Policy

28 June 2010 External T.I. 2010-0357081E5 F - Crédit d'impôt pour la rénovation domiciliaire

Are home renovation tax credits required to be shared by two spouses who are living separate and apart because of a breakdown of their...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.04 - Subsection 118.04(1) - Eligible Dwelling - Paragraph (b) ordinary inhabitation can commence at the end of the eligible period 163
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Incurring of Expense home renovation expenses generally considered to be incurred by the individual even where reimbursed by insurance company 149

Subsection 252(4)

Cases

Rosenberg v. Attorney General of Canada, 98 DTC 6286 (Ont CA)

In responding to a submission that Revenue Canada should not have failed to register a pension plan that would have accorded benefits to same-sex...

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See Also

Sanford v. The Queen, 2001 DTC 2662 (TCC)

In finding that the man with whom the appellant lived and who was the father of her child was a cohabiting spouse for purposes of s. 122.6, Mogan...

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Hunter v. The Queen, 2001 DTC 907 (TCC) (Informal Procedure)

S.252(4), which deemed common-law spouses to be spouses, stated that it applied after 1992. The taxpayer had separated from his common-law spouse...

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Administrative Policy

16 February 1994 Internal T.I. 9403857 - DEFINITION OF SPOUSE

Where a separation of less than 90 days takes place within a period of 12 continuous months throughout which the couple must cohabit in a conjugal...

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10 February 1994 Internal T.I. 9402247 - DEFINITION OF SPOUSE

Where a couple who had been living together continuously for under 12 months have a child, their date of marital status will not be considered to...

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2 February 1994 Internal T.I. 9400597 - DEFINITION OF SPOUSE

Once a common-law relationship has been severed (by not cohabiting for at least 90 days because of a breakdown in the relationship) the common-law...

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Income Tax Technical News, No. 2, December 30, 1994

Discussion of when a couple are deemed to be spouses under s. 252(4)(a).