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.
Principal Issues:Meaning of "spouse"
Position TAKEN:Routine reply
Reasons FOR POSITION:Routine
XXXXXXXXXX 5-942575
Attention: XXXXXXXXXX
October 19, 1994
Dear Sirs:
Re: RRSP Spouse
This is in reply to your letter of October 5, 1994.
The term spouse as it is used for RRSP purposes applies to a legally married spouse and a common-law spouse. If you have a common-law spouse you may contribute amounts to a spousal RRSP and on death amounts may be transferred from your own RRSP to your common-law spouse's RRSP subject to any other conditions that may be applicable to such a transfer.
A common-law spouse is a person of the opposite sex who at the particular time:
was living with you in a common-law relationship and is the natural or adoptive parent (legal or otherwise) of your child; or
was living with you in a common-law relationship and had been living with you for at least 12 continuous months. When calculating this period of 12 months, periods of separation of less than 90 days are counted.
If either of these two situations applies, you are considered to have a common-law spouse except for any period of 90 days or more during which you were separated due to a breakdown in the relationship.
It is the Department's opinion that an individual can, in certain situations, have two spouses at the same time for purposes of the Income Tax Act (the "Act"). For example, an individual may, at the same time, have a spouse by marriage, from whom he is separated but not divorced, and a common-law spouse as described above. In such a case, the rules pertaining to transfers of funds from an RRSP to a spouse's RRSP on death can be applied in respect of each of the deceased's spouses.
The above comments are based on our understanding of the law as it applies in general. However, our comments may or may not apply to the circumstances of a particular case. The comments do not form an advance income tax ruling and they are not binding on the Department.
Yours truly,
for Director
Financial Industries Division
Rulings Directorate
Policy and Legislation Branch
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