Words and Phrases - "nephew"

a
86
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
23
y
2

Re Butt (1986), 22 E.T.R. 120 (Ont. Sur. Ct.)

Summary Under
Tax Topics - Income Tax Act - Section 74.1 - Subsection 74.1(2)

The words "nephews and nieces" in their primary meaning include only those related by blood rather than by marriage. "Nephew" is used only in its primary sense in s. 47(5), Succession Law Reform Act (Ont.)

Words and Phrases
nephew niece