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Difference between revisions of "Unmarried Spouses"
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<blockquote><tt>"common-law partner", in relation to an individual, means a person who is cohabiting with the individual in a conjugal relationship at the relevant time, having so cohabited with the individual for a continuous period of at least one year.</tt></blockquote> | <blockquote><tt>"common-law partner", in relation to an individual, means a person who is cohabiting with the individual in a conjugal relationship at the relevant time, having so cohabited with the individual for a continuous period of at least one year.</tt></blockquote> | ||
Here's the definition from the ''Income Tax Act'': | Here's the definition from the ''[http://canlii.ca/t/7vb7#sec248 Income Tax Act]'': | ||
<blockquote><tt>"common-law partner", with respect to a taxpayer at any time, means a person who cohabits at that time in a conjugal relationship with the taxpayer and </tt></blockquote> | <blockquote><tt>"common-law partner", with respect to a taxpayer at any time, means a person who cohabits at that time in a conjugal relationship with the taxpayer and </tt></blockquote> | ||
<blockquote><blockquote><tt>(a) has so cohabited throughout the 12-month period that ends at that time, or</tt></blockquote></blockquote> | <blockquote><blockquote><tt>(a) has so cohabited throughout the 12-month period that ends at that time, or</tt></blockquote></blockquote> | ||
<blockquote><blockquote><tt>(b) would be the parent of a child of whom the taxpayer is a parent, if this Act were read without reference to paragraphs 252(1)(c) and ( | <blockquote><blockquote><tt>(b) would be the parent of a child of whom the taxpayer is a parent, if this Act were read without reference to paragraphs 252(1)(c) and (e) and subparagraph 252(2)(a)(iii),</tt></blockquote></blockquote> | ||
<blockquote><tt>and, for the purpose of this definition, where at any time the taxpayer and the person cohabit in a conjugal relationship, they are, at any particular time after that time, deemed to be cohabiting in a conjugal relationship unless they were living separate and apart at the particular time for a period of least 90 days that includes the particular time because of a breakdown of their conjugal relationship.</tt></blockquote> | <blockquote><tt>and, for the purpose of this definition, where at any time the taxpayer and the person cohabit in a conjugal relationship, they are, at any particular time after that time, deemed to be cohabiting in a conjugal relationship unless they were living separate and apart at the particular time for a period of least 90 days that includes the particular time because of a breakdown of their conjugal relationship.</tt></blockquote> | ||