Relative in relation to an individual means spouse, brother or sister or any lineal ascendant or descendant of that individual
So following relations fall under the meaning of Relative for the purpose of Income Tax Act
- Father / Mother
- Brother / Sister
- Brother / Sister of the Spouse
- Brother / Sister of Father / Mother
- Grandfather / Grandmother
- Grandfather / Grandmother of the spouse
- Spouse of any of the above
