Question: When a person is sitting, is it permissible for him to turn his back to qibla or to stretch his legs toward it?
ANSWER
What is written in credible fiqh books is as follows:
1. It is makruh to stretch one’s legs toward qibla when one is lying or sitting.
2. It is makruh to stretch one’s legs toward a Mus-haf. It is not makruh if it has been placed on a high place.
3. It is makruh to face or turn one’s back to the qibla while one is relieving oneself in the toilet.
4. It is sunnat to read a Mus-haf by sitting facing the qibla.
5. It is sunnat to recite all of the adhan words facing the qibla.
6. It is sunnat to face the qibla whenever one is sitting. A hadith-i sharif says:

(There is the best and proper way of doing everything. The best manner of sitting is to sit facing the qibla.) [Abu Dawud]

There are some exceptions to the rule:
It is makruh for the imam to keep facing the qibla on the place he is sitting. He should either turn to the jama’at or turn right or left and sit in this manner. When one visits a grave, it is mustahab for one to have one’s back toward qibla, to sit facing the deceased’s face, and to greet him (by saying salam). (Ihya)

Question: What is the ruling on facing the qibla when one is in the toilet?
ANSWER
When one is relieving oneself in the toilet or out in the open, it is makruh to face or turn one’s back to the qibla. However, it is not if one forgets it or if it is likely that one will soil one’s clothes or if one has another legitimate excuse. (Hidaya)

Holding a child toward qibla while he or she is urinating or defecating is makruh for the adult holding him or her.