In this paper, we build up a new intelligent reflecting surface (IRS) aided multiple-input multiple-output (MIMO) channel model, named the cascaded LoS MIMO channel, that is applicable to both near-field and far-field scenarios. The proposed channel model consists of a transmitter (Tx) and a receiver (Rx) both equipped with uniform linear arrays (ULAs), and an IRS is used to enable communications between the transmitter and the receiver through the line-of-sight (LoS) links seen by the IRS. When modeling the reflection of electromagnetic waves at the IRS, we take into account the curvature of the wavefront on different reflecting elements. Based on the established channel model, we show that an IRS-assisted MIMO channel is able to support spatial multiplexing solely by the cascaded LoS links. We generalize the notion of <italic xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">Rayleigh distance</i> originally coined for the single-hop MIMO channel to <italic xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">full multiplexing region (FMR)</i> for the cascaded LoS MIMO channel, where the FMR is the union of all the Tx-IRS and IRS-Rx distance pairs that enable full multiplexing communication. We derive an inner bound of the FMR under a special passive beamforming (PB) strategy named reflective focusing, and provide the corresponding orientation settings of the antenna arrays that achieve full multiplexing.