Section 122.6

Cohabiting Spouse or Common-Law Partner

Administrative Policy

2 February 2017 Quebec CPA Individual Taxation Roundtable Q. 1.3, 2016-0674821C6 F - Individuals separated living under the same roof

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Words and Phrases
living separate and apart
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Common-Law Partner meaning of living "separate and apart" 73

Eligible Individual

Cases

Weidenfeld v. Canada, 2011 DTC 5008 [at 5545], 2010 FCA 333

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Matt v. The Queen, 2003 DTC 5075 (FCA)

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Nelson v. Canada (Attorney General), 2002 DTC 7578, 2002 FCA 451

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The Queen v. Marshall, 96 DTC 6292 (FCA)

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See Also

Kaplan v. The Queen, 2014 DTC 1181 [at 3671], 2014 TCC 215 (Informal Procedure)

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Levin v. The Queen, 2015 DTC 1121 [at 755], 2015 TCC 117 (Informal Procedure)

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Agrebi v. The Queen, 2015 DTC 1027 [at 119], 2014 TCC 141

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Eliyin v. The Queen, 2014 DTC 1120 [at 3294], 2014 TCC 125

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Peixoto DaFonseca v. The Queen, 2014 DTC 1091 [at 3157], 2014 TCC 88 (Informal Procedure)

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Mitchell v. The Queen, 2014 DTC 1082 [at 3097], 2014 TCC 66 (Informal Procedure)

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Guerrero v. The Queen, 2014 DTC 1033 [2691], 2013 TCC 342 (Informal Procedure)

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Hrushka v. The Queen, 2013 DTC 1254 [at 1430], 2013 TCC 335 (Informal Procedure)

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Armstrong v. The Queen, 2013 DTC 1191 [at 1030], 2013 TCC 238 (Informal Procedure)

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Van Boekel v. The Queen, 2013 DTC 1120 [at 633], 2013 TCC 132 (Informal Procedure)

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Dexter v. The Queen, 2012 DTC 1173 [at 3430], 2012 TCC 176 (Informal Procedure)

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C.P.B. v. The Queen, 2012 DTC 1148, 2012 TCC 126 (Informal Procedure)

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Vegh v. The Queen, 2012 DTC 1131 [at 3160], 2012 TCC 95 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) 129

Mesamour v. The Queen, 2010 DTC 1164 [at 3353], 2010 TCC 131 (Informal Procedure)

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Charafeddine v. The Queen, 2010 DTC 1281 [at 3953], 2010 TCC 417 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) 114

itr 6302

See Also

Reynolds v. The Queen, 2015 DTC 1119 [at 749], 2015 TCC 109 (Informal Procedure)

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Shared-Custody Parent

See Also

Fortin v. The Queen, 2014 DTC 1164 [at 3572], 2014 CCI 209

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Hrushka v. The Queen, 2013 DTC 1254 [at 1430], 2013 TCC 335 (Informal Procedure)

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Brady v. The Queen, 2012 DTC 1204 [at 3537], 2012 TCC 240 (Informal Procedure)

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