Words and Phrases - "sibling"
12 July 2018 External T.I. 2018-0755471E5 - Half-brothers and related persons
half-brothers were connected by blood relationship
In finding that two half-brothers (with the same father and different mothers) were “related persons” as defined in s. 251(2)(a), CRA referred to the definition of blood relationship in s. 251(6)(a) (“brother or sister of the other”) and stated:
“Blood relationship” or kinship has been accepted to refer to a common ancestor that describes a common blood tie created through either the mother or the father. See, for example … Diktakis … .
As such, half-siblings would qualify as being connected by a blood relationship since they are individuals who have a common parent … .
Locations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(a) | half-siblings are related | 59 |