Under the income-tax laws, income tax is payable on any sum of money, movable property or immovable property received by an individual without consideration, except if the same is received from a ‘relative’. Under this provision, the term ‘relative’ includes:
i. Spouse
ii. Brother or sister
iii. Brother or sister of the spouse
iv. Brother or sister of either of the parents
v. Any lineal ascendant or descendant
vi. Any lineal ascendant or descendant of the spouse
vii. Spouse of the person referred to in clauses (ii) to (vi)
