Words and Phrases - "cohabit in a conjugal relationship"

Regarding a requested clarification of the meaning of "cohabits… in a conjugal relationship" in the definition of "common-law partner." After a review of jurisprudence on the phrase, CRA stated:

[W]hile there are several elements to be considered in determining the existence of a conjugal relationship, it is not necessary that all of the elements be present in a particular situation. Furthermore, as emphasized by the Supreme Court of Canada justices, the weight to be given to each of the elements to be considered may vary from one situation to another. For example, two persons not living in the same household may be considered, for the purposes of the Act, to be living in a conjugal relationship based on their own circumstances.