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:
Same sex partners, who had cohabited with each other for eight years, have recently separated, and one of the partners will pay support to the other. Will they qualify as "spouses" for purposes of the income inclusion and deduction of spousal support provided in paragraphs 56(1)(b) and 60(b).
Position TAKEN:
No.
Reasons FOR POSITION TAKEN:
Subsection 252(4) refers specifically to "a person of the opposite sex" who cohabits with the taxpayer at the relevant time in a conjugal relationship.
XXXXXXXXXX 1999-000444
M. Azzi
Attention:XXXXXXXXXX
October29, 1999
Dear Sirs:
Re: Support Payments for Same Sex Partners
This is in reply to your letter of August 25, 1999, wherein you requested our views on a situation involving same sex partners, and whether they would qualify as "spouses" for purposes of the income inclusion and deduction of spousal support provided in paragraphs 56(1)(b) and 60(b) of the Income Tax Act (the "Act"), respectively. We understand that you have a client that has recently separated from a same sex partner, with whom he had been cohabiting for approximately eight years, and that, in accordance with the Supreme Court of Canada decision in M. v. H., your client will be paying support to the same sex partner pursuant to the Family Law Act, Ontario.
Support amounts are included in the income of the recipient under paragraph 56(1)(b) of the Act and are deductible by the payer under paragraph 60(b) of the Act. The term "support amount" is defined in subsection 56.1(4) of the Act, and one the requirements of this definition is that the recipient must be the spouse or former spouse of the payer.
Subsection 252(4) of the Act extends the meaning of the term "spouse" for purposes of the Act and, inter alia, refers specifically to "a person of the opposite sex" who cohabits with the taxpayer at the relevant time in a conjugal relationship. As the definition in subsection 252(4) of the Act is relevant for purposes of subsection 56.1(4), and paragraphs 56(1)(b) and 60(b) of the Act, the same sex partners described in the above situation do not qualify as "spouses" for purposes of these provisions and, accordingly, the support payments will not qualify for the income inclusion and deduction.
Please note that the role of Revenue Canada is to administer and enforce the Act as passed by Parliament. The concerns raised in your letter relate to tax policy, which is the responsibility of the Department of Finance. If you wish to pursue the tax policy concerns further, you may direct your enquiry to:
Department of Finance
Tax Policy Branch
L'Esplanade Laurier
140 O'Connor Street
Ottawa, Ontario
K1A 0G5
We trust that these comments will be of assistance.
Yours truly,
Jim Wilson
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
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