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...
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,...
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”)...
| 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...
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...
| 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 |
Paragraph 252(2)(g)
Administrative Policy
10 October 2024 APFF Financial Strategies & Instruments Roundtable, Q.9
CRA noted that s. 252(2)(g) did not deem the spouse or common-law partner of a niece or nephew of a taxpayer to be a niece or nephew of the taxpayer.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 122.92 - Subsection 122.92(1) - Qualifying Relation | qualifying relation does not extend to the spouse of a nephew or niece | 72 |
| Tax Topics - Income Tax Act - Section 54 - Principal Residence | renovation to create a secondary unit for s. 122.92 credit purposes generally means that the whole building no longer can be designated as the taxpayer’s principal residence | 150 |
| Tax Topics - Income Tax Act - Section 122.92 - Subsection 122.92(1) - Eligible Individual | credit is not lost if secondary unit is then sold to its qualifying occupants | 159 |
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."
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. | 32 |
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...
| 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...
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...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Evidence | 79 | |
| Tax Topics - General Concepts - Transitional Provisions and Policies | 89 |
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...
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...
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...
Income Tax Technical News, No. 2, December 30, 1994
Discussion of when a couple are deemed to be spouses under s. 252(4)(a).
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Indian Act - Section 87 | 12 | |
| Tax Topics - Income Tax Regulations - Regulation 400 - Subsection 400(2) - Paragraph 400(2)(b) | 43 |