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:
Whether an individual would be considered a spouse under 242(4) when the couple had lived together for more than a year, separated for more than 90 days and started to live together again for 4 months?
Position: Yes
Reasons:
Once the 12 month period has been established it is not necessary to re-establish it again.
971638
XXXXXXXXXX Franklyn S. Gillman
Attention: XXXXXXXXXX
June 25, 1997
Dear Sirs:
Re: Meaning of Spouse
This is in reply to your letter of June 16, 1997 and a telephone conversation (Gillman/XXXXXXXXXX) on June 20, 1997, where you requested the Department's interpretation and application of the extended meaning of spouse found at subsection 252(4) of the Income Tax Act (the "Act").
Paragraph 252(4)(a) of the Act defines spouse of a taxpayer to include a person of the opposite sex who cohabits with the taxpayer in a conjugal relationship and has so cohabited for a 12-month period ending before that time. After meeting this criteria, if they do not live together due to a breakdown in the conjugal relationship, after a period of 90 days of not living together the person is no longer considered the taxpayer's spouse. Should they reconcile after this 90 day period and again start living together in a conjugal relationship they are considered spouses at the point in time where they start cohabiting again. The 12-month period does not have to be re-established.
These opinions are our best interpretation of the law as it applies generally. They may, however, not always be appropriate in the circumstances of a particular case. As stated in paragraph 22 of Information Circular 70-6R3 written opinions are not advance rulings and, accordingly, are not binding on the Department.
We trust these comments will be of assistance.
Yours truly,
for Director
Financial Industries Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
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