Section 252

Child

Administrative Policy

4 August 1995 T.I. 950271 (C.T.O. "Adoption in Fact - Siblings")

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17 March 1994 Memorandum 940252 (C.T.O. "Child Tax Credit - Supporting Person")

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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

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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” 158

Paragraph 252(1)(c)

Administrative Policy

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

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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

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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 217

Subsection 252(3)

See Also

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

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Words and Phrases
spouse

Subsection 252(4)

Cases

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

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See Also

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

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

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Administrative Policy

16 February 1994 Memorandum 940385 (C.T.O. "Definition of Spouse")

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10 February 1994 T.I. 940224 (C.T.O. "Definition of Spouse")

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2 February 1994 Memorandum 940059 (C.T.O. "Definition of Spouse")

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

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