The federal ''[http://canlii.ca/t/7vq2 Marriage (Prohibited Degrees) Act]'' sets out the degrees of ''consanguinity'', — relatedness by blood and adoption, — a couple cannot have if they are going to marry each other. The federal ''[http://canlii.ca/t/7w02 Civil Marriage Act]'' defines marriage as the "union of two persons" rather than "the union of a man and a woman," allowing same -sex couples to marry, just as opposite-sex couples do, and makes related changes to other federal legislation like the ''[[Divorce Act]]'', allowing same -sex couples to divorce, and the ''[http://canlii.ca/t/7vb7 Income Tax Act]''just as opposite-sex couples doe\.