Words and Phrases - "brother"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

12 July 2018 External T.I. 2018-0755471E5 - Half-brothers and related persons

Summary Under
Tax Topics - Income Tax Act - Section 251 - Subsection 251(6) - Paragraph 251(6)(a)
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...

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Words and Phrases
brother sibling
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(a) half-siblings are related 59