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 16, 1994
Ottawa District Office Head Office
Client Assistance Division Rulings Directorate
Nancy York J.A. Szeszycki
(613) 957-8953
940385
Common-law Relationships
This is further to our previous correspondence to you dated February 2, 1994 (Control #940059) in which you requested clarification on several aspects of the application of subsection 252(4) of the Income Tax Act. We wish to further clarify our response to Question 5 of your enquiry.
Question 5 asked whether the following statement in subsection 252(4)...
"...unless they were not cohabiting at a particular time for a period of at least 90 days that includes the particular time..."
served the dual purpose of determining whether or not a common-law relationship has been established in the first place as well as whether or not a common-law relationship has been severed after that relationship has been established.
In responding to the question, although we made reference to its role in establishing the length of separation necessary in order to consider the relationship severed, we had not taken into consideration the converse situation. The above phrase is part of a deeming provision in paragraph 252(4)(a) which states that "...for the purposes of this paragraph, where at any time the taxpayer and the person cohabit in a conjugal relationship, they shall, at any particular time after that time, be deemed to be cohabiting in a conjugal relationship unless they were not cohabiting at the particular time for a period of at least 90 days that includes the particular time...". Consequently, in circumstances where a separation of less than 90 days takes place within the period of 12 continuous months throughout which the couple must cohabit in a conjugal relationship in order to establish a spousal relationship, that short period of separation will form part of the 12 continuous months.
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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