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: Can a person have two spouses
Position: Under the Income Tax Act, a person can have a spouse as well as a common law partner at the same time
Reasons: The law
December 9, 2008
XXXXXXXXXX
Dear XXXXXXXXXX :
I am writing in response to your letter received on October 31, 2008, addressed to my predecessor, the Honourable Gordon O'Connor, requesting clarification about the terms "spouse" and "common-law partner" as used in the Income Tax Act.
When the Act refers to taxpayer's "spouse," the reference is to an individual to whom the taxpayer is legally married. However, common-law relationships are also recognized for income tax purposes. In this regard, a "common-law partner" is defined in the Act as someone who is not the taxpayer's spouse but with whom the taxpayer is living and having a conjugal relationship and to whom at least one of the following situations applies. He or she:
(a) has been living with the taxpayer in such a relationship for at least 12 consecutive months;
(b) is the parent of the taxpayer's child by birth or adoption; or
(c) has custody and control of the taxpayer's child (or had custody and control immediately before the child turned 19 years of age), and the taxpayer's child is wholly dependent on that person for support.
Accordingly, it is possible that a person might have both a spouse and a common-law partner for purposes of the Act.
I trust that the information I have provided is helpful.
Sincerely,
The Honourable Jean-Pierre Blackburn, P.C., M.P.
Renée Shields
(613) 957-2049
2008-029905
November 12, 2008
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