Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Principal Issues: Whether taxpayer can claim equivalent to married credit.
Position: No.
Reasons: Physical separation of less than 3 weeks of one employed spouse from another employed spouse does not mean that the neither live together nor support each other.
XXXXXXXXXX Denise Dalphy, LL.B
2005-016189
March 7, 2006
Dear XXXXXXXXXX:
Re: Equivalent to Spouse Credit
We are writing in response to your letter of October 19, 2005 to the Shawinigan-Sud Taxation Centre (the "TC") wherein you asked them to adjust your income tax return for 2002. The TC has requested that we provide you with a response.
It is our understanding that your husband moved to Ontario on XXXXXXXXXX. For employment reasons you remained in Newfoundland with your son. You joined your husband in Ontario less than 3 weeks later on XXXXXXXXXX.
An individual who is "married or in a common-law partnership" can only claim the equivalent to spouse credit under paragraph 118(1)(b) of the Income Tax Act (the "Act") if he or she "neither supported nor lived with their spouse or common law-partner and ...is not supported by that spouse or common-law partner". In our view it is only in exceptional circumstances where a couple who are temporarily living in two separate residences for a reason other than a breakdown in their marriage or common-law partnership could satisfy this requirement This position is consistent with the caselaw cited in Robichaud v. M N R., 81 DTC 185. Accordingly, the circumstances that you described will not entitle you to a deduction under paragraph 118(1)(b) of the Act for 2002.
We trust our comments will be of assistance to you.
Yours truly,
Randy Hewlett,
for Director
Business and Partnerships Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch
cc. Helene Bergeron
Shawinigan-Sud Services Fiscaux
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