TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

RELATED PERSON [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2017-12-19

English

Subject field(s)
  • Taxation
CONT

A related person is someone connected by a blood relationship, marriage or common-law partnership, or adoption, such as your [child] or your spouse['s] or common-law partner's child, brother, sister, brother-in-law, or sister-in-law. However, nieces, nephews, aunts, and uncles are not considered related persons.

OBS

Source: Income Tax Act, S. 251 (2).

French

Domaine(s)
  • Fiscalité
CONT

Par personne liée, on entend votre enfant ou l'enfant de votre époux ou conjoint de fait (y compris un enfant adoptif), un frère, une sœur, un beau-frère ou une belle-sœur. Cela ne comprend pas un neveu, une nièce, une tante ou un oncle.

OBS

Source : Projet de Loi C-59, 1985, Loi concernant les douanes et Loi de l'impôt sur le revenu, art. 25(2).

Spanish

Campo(s) temático(s)
  • Sistema tributario
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