19 December 1990 Internal T.I. 903199 F - Meaning of Spouse

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.

19(1)

December 19, 1990

Dear Sirs:

Re:  Subsection 146(1.1) and Clause 60(1)(v)(A) of the Income Tax Act (the "Act")

This is in reply to your letter of November 8, 1990 concerning the above-mentioned subject. Subsection 146(1.1) of, the Act defines "spouse" is follows:

     "For the purposes of paragraphs (1)(a), (h) and (i.1) and (3)(b) and subsections (8.8), (8.91) and (16), "spouse" of an individual means a person of the opposite sex

     (a)  who is married to the individual, or

     (b)  who is cohabiting with the individual in a conjugal relationship and

     (i)  has so cohabited for a period of at least one year, or

     (ii) is a parent of a child of whom the individual is a parent.

Pursuant to subclause 60(1)(ii)(A)(I) of the Act, the extended meaning of spouse in subsection 146(1.1) of the Act is also applicable to paragraph 60(1) of the Act.

We trust the above comments will be of assistance to you.

Yours truly,

for DirectorFinancial Industries DivisionRulings Directorate