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M. Vallée (613) 957-2093
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DEC 20 1988
Dear Sirs:
Re: Technical Interpretation Request Paragraph 251(6)(b) of the Income Tax Act (the "Act")
This is in reply to your letter dated October 24, 1988, whereby you request a technical interpretation as to the application of paragraph 251(6)(b) of the Act in the following situation.
(1) Mr. X and Mr. Y were brothers.
(2) Mr. X was married to Mrs. X.
(3) Mrs. X was, therefore, Mr. Y's sister-in-law, and was related to Mr. Y pursuant to the provisions of section 251.
(4) Mr. X died.
You are asking whether, now that Mr. X is dead, Mrs. X is still related to Mr. Y for the purposes of sections 251 and 256 of the Act.
We are of the opinion that, for the purposes of paragraph 251(6)(b) of the Act, persons cease to be related upon the dissolution of a marriage if they were connected to each other solely because of the existence of the said marriage.
The opinion expressed herein is not a ruling, and is provided pursuant to the practice referred to in paragraph 24 of Information Circular 70-6R.
We trust this information will be of assistance to you.
Yours truly,
for Director Reorganizations and Non-Resident Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch