Criminal Code, Section 155.
(1) Every one commits incest who, knowing that another person is by blood relationship his or her parent, child, brother, sister, grandparent or grandchild, as the case may be,
has sexual intercourse with that person.
Marginal note
unishment
(2) Everyone who commits incest is guilty of an indictable offence and is liable to imprisonment for a term of not more than 14 years and, if the other person is under the age of 16 years, to a minimum punishment of imprisonment for a term of five years.
Mother/daughter combos are not legally incestuous.