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If you had a same-sex partner who met these conditions in 1998, 1999, or 2000, you can choose to be considered a common-law partner starting from that year: 2000- To have the choice apply for 2000, in the Identification area of your returns for 2000, both of you have to check the "Living common law" box, provide each other's name and SIN, and indicate if the other was self-employed in 2000. ... Province or territory of residence Enter the province or territory where you lived or of which you were considered to be a factual resident on December 31, 2000. ...

It was considered that the new title, Détermination du statut de résidence d’un particulier is more precise and better reflects the Chapter contents. ¶1.6 has been revised to replace the word “individual” with the word “person” when describing subsection 250(3), in order to reflect the wording of the legislation. ¶1.24 has been revised to remove the references to Guide T4056, Emigrants and Income Tax and Pamphlet T4131, Canadian Residents Abroad. ... Legislative and other changes The Summary has been expanded to preliminarily introduce readers to the terms resident, ordinarily resident, deemed resident, non-resident, and deemed non-resident as well as to provide a brief outline of the respective individual’s liability for Canadian income tax. ¶1.5- 1.9 (formerly included in ¶2 – 3 of IT-221R3) have been expanded to include additional discussion of the meaning of the terms resident and ordinary resident based on the Supreme Court of Canada’s decision in Thomson v Minister of National Revenue, [1946] S.C.R. 209, 2 DTC 812. ¶1.24 has been added to provide reference to CRA pamphlets and guides relevant to individuals emigrating from, or temporarily living outside of, Canada. ¶1.29 has been added to provide reference to CRA pamphlets and guides relevant to individuals immigrating to Canada. ¶1.33 (formerly included in ¶21 of IT-221R3) has been expanded to provide additional guidance in distinguishing a commuter from a sojourner. ¶1.35 has been added to provide CRA’s interpretation of the phrase “immediately prior to appointment or employment” as contained in paragraph 250(1)(c). ¶1.39 has been added to provide reference to CRA guides relevant to non-residents and deemed non-residents of Canada. ¶1.41- 1.44 have been added to outline the meaning of the term liable to tax for purposes of determining whether an individual is considered resident in a country for purposes of paragraph 1 of the Residence article of a particular treaty between Canada and another country. ¶1.46- 1.50 (formerly included in ¶26 of IT-221R3) discuss the permanent home and centre of vital interests tests. ...

You might not be considered separated if: you decided to separate but still live together you now share a household after a period of living apart A common-law relationship begins on the earlier of these two events: after you have lived together for 12 consecutive months the day you have a child together by birth or adoption We may ask for any of the following documents to support your marital status: documents to support your current address such as: property tax bills mortgage papers letter from the landlord rental or lease agreement insurance policies utility bills (gas, electricity, cable television) employer medical or dental plan registered retirement savings or employment pension plan naming the beneficiary for the period under review driver's license and vehicle registration (front and back) other bills (telephone, cell phone) or letters (with letterhead) that show the residential addresses letters from two different third parties with the following information: the name and signature of the writer the profession of the writer the writer's contact information, including address and telephone number the writer has personal knowledge that the recipient did not live with the other individual during the period of separation period(s) of separation a separation agreement or divorce decree, if it shows different addresses for you and your former spouse or common-law partner, covering the period under review Examples of third parties who can write the letter: your employer social worker school authorities band council insurance company bank manager or officer with financial signing authority clergy medical doctor lawyer notary (only in the province of Quebec) post master Residency If there are doubts about where you live, we might need to confirm that you are considered a resident of Canada for tax purposes. ...

Major classification variables We used the following variables in one or more of the tables in this publication: taxable or non-taxable income classification major source of income age and sex province or territory of residence Taxable or non-taxable classification We considered a return taxable if there was at least $2 of tax payable. We considered a return non-taxable when the sum of federal tax and provincial tax was less than $2. ...

Major classification variables We used the following variables in one or more of the tables in this publication: taxable or non-taxable income classification major source of income age and sex province or territory of residence Taxable or non-taxable classification We considered a return taxable if there was at least $2 of tax payable. We considered a return non-taxable when the sum of federal tax and provincial tax was less than $2. ...

Major classification variables We used the following variables in one or more of the tables in this publication: taxable or non-taxable income classification major source of income age and sex province or territory of residence Taxable or non-taxable classification We considered a return taxable if there was at least $2 of tax payable. We considered a return non-taxable when the sum of federal tax and provincial tax was less than $2. ...

Major classification variables We used the following variables in one or more of the tables in this publication: taxable or non-taxable income classification major source of income age and sex province or territory of residence Taxable or non-taxable classification We considered a return taxable if there was at least $2 of tax payable. We considered a return non-taxable when the sum of federal tax and provincial tax was less than $2. ...

Major classification variables We used the following variables in one or more of the tables in this publication: taxable or non-taxable classification income classification major source of income classification age and sex classification province or territory of residence classification Taxable or non-taxable classification We considered a return taxable if there was at least $2 of tax payable. We considered a return non-taxable when the sum of federal tax and provincial tax was less than $2. ...

Major classification variables We used the following variables in one or more of the tables in this publication: taxable or non-taxable classification income classification major source of income classification age and sex classification province or territory of residence classification Taxable or non-taxable classification We considered a return taxable if there was at least $2 of tax payable. We considered a return non-taxable when the sum of federal tax and provincial tax was less than $2. ...

The CRA has put in place internal controls to safeguard taxpayer information, which is considered to be protected information. ... Ministers must work closely together to ensure that their proposals are considered within the broader objectives of the government's agenda and in relation to the proposals of other Ministers. ...