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.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
February 10, 1994
Winnipeg Processing Centre HEAD OFFICE
Rulings Directorate
Enquiries and Adjustments Division J.A. Szeszycki
T1 Client Services Section (613) 957-8953
Heather Molyneux, Team Co-ordinator
940224
Definition of Spouse
This is in reply to your facsimiled memorandum of January 28, 1994 in which you requested our views as to the date of marital status change under circumstances involving common-law relationships, for the purpose of applying the provisions of subsection 118(1) of the Act.
The two situations described in your memorandum include:
1.Where a couple who have been living together but not for 12 continuous months have a child in common born in 1993, is the date of the marital status change the date the child is born?
2.Where a couple who began living together June 1, 1992 and continued to cohabit in a conjugal relationship through 1993, is the date of marital status change June 1, 1993?
Subsection 252(4) of the Act is used to determine whether a couple living together in a common-law relationship are considered as spouses in respect of each other and when that spousal relationship is considered to begin or end. The determination of spousal status is normally made with respect to a particular time, the occurrence of an event or transaction. The wording of paragraph 252(4)(a) of the Act requires that in order to be considered a spouse of a taxpayer at a particular time the individual must satisfy two criteria; first, the individual (of the opposite sex) must cohabit with the taxpayer in a conjugal relationship and, second, the individual must either have so cohabited for a continuous period of 12 months ending before that time or be a parent of the child in common with the taxpayer. At any particular time prior to these two criteria being met both the individual and the taxpayer would be considered unmarried (or single) with respect to that relationship.
The underlying question in both the situations described above is whether the subsequent event of either completing the 12 month period of cohabitation in a conjugal relationship or becoming a parent of a child in common converts the prior period of continuous cohabitation in a conjugal relationship into a spousal relationship. In our view the wording of subsection 252(4) of the Act does not provide for such a conversion.
Consequently, to specifically answer your questions; in the first situation, the marital status of the couple will not be considered to have changed until the date of birth of their child in common, and in the second situation, the marital status of the couple will not be considered to have changed until June 1, 1993.
We hope our comments will assist you in responding to client enquiries.
P.D. Fuoco
Section Chief
Personal and General Section
Business and General Division
Rulings Directorate
Legislative and Intergovernmental
Affairs Branch
c.c.Client Assistance Directorate
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