When are persons related for the purposes of subparagraph 110.6(14)(c)(ii)? A person is not generally deemed to be related to himself except for certain purposes (paragraph 251(5)(c), subparagraph 55(5)(e)(ii), subsection 256(1.5) and determining whether corporations are associated). Compare this to…
Get that divorce!
In Balanko Estate v R, 2015 TCC 66, an informal procedure case, the taxpayer could not claim the principal residence exemption for a property because she had never divorced her husband, from whom she had been living separate and apart…
Are step children related?
Mr X and Ms Y are common law partners. Each of them has a son from a previous relationship. Are the sons related for the purposes of the Income Tax Act (Canada)? The CRA says “yes” because the step brothers…