18 July 2000 External T.I. 2000-0033395 F - CONJOINT DE FAIT DE MEME SEXE -- attach -- Common-Law Partner
effective date of expansion of common-law partners to include same-sex couples applied only after 2001 unless joint election made
Common-Law Partner
3 November 2000 Internal T.I. 2000-0049127 F - CONJOINT DE FAIT DECEDE-CHOIX -- attach -- Common-Law Partner
an individual’s common–law partner election could be made by his executor
Enns v. Canada, 2025 FCA 14 -- attach -- Common-Law Partner
common-law partner definition informed meaning of “spouse”
Folio S6-F4-C1, "Testamentary Spouse or Common-law Partner Trusts," 3 February 2022 -- attach -- Common-Law Partner
13 July 2005 External T.I. 2005-0131351E5 F - Séparation des conjoints de fait -- attach -- Common-Law Partner
common-law partnership of couple with a child resumed the moment they resumed living together
7 October 2021 APFF Financial Strategies and Instruments Roundtable Q. 5, 2021-0903871C6 F - HBP - Breakdown of marriage or common-law partners -- attach -- Common-Law Partner
former common-law partners can live separate and apart in the same house, and cessation of their status is effective the first day
29 March 2021 External T.I. 2020-0839571E5 - Common-law partner -- attach -- Common-Law Partner
ceasing to be common-law partners after 90 days of separation did not retroactively make them unrelated for prior transactions
14 June 2007 External T.I. 2006-0198341E5 F - L'EXPRESSION "VIT DANS UNE RELATION CONJUGALE" -- attach -- Common-Law Partner
meaning of "cohabits… in a conjugal relationship
Pierre v. Agence du revenu du Québec, 2019 QCCQ 2137 -- attach -- Common-Law Partner
couple had a fraught but “conjugal” relationship
11 July 2013 External T.I. 2013-0490591E5 F - Montant pour une personne à charge -- attach -- Common-Law Partner
can be in a conjugal relationship even if live in the same home for only half of each year
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