4 November 2011 Internal T.I. 2011-0413341I7 F - Bien agricole admissible -- summary under Child

In the course of a general discussion, CRA stated:

For the purposes of subsections 70(9) and 70(9.01), the ordinary meaning of the term "child" is expanded to include the following:

(a) a child of the taxpayer, born of or out of wedlock;
(b) the spouse of a child;
(c) a child of the taxpayer's spouse (a step-son or step-daughter);
(d) an adopted child;
e) a grandchild;
f) a great-grandchild;
(g) a person adopted in fact.

For the purposes of (g) above, paragraph 252(1)(b) provides that a person who is not related to a taxpayer is deemed to be the child of that taxpayer if the person is wholly dependent on the taxpayer for support and a person of whom the taxpayer has, or immediately before the person attained the age of 19 years had, in law or in fact, the custody and control.