Common-Law Partner

See Also

Pierre v. Agence du revenu du Québec, 2019 QCCQ 2137

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Words and Phrases
conjugal relationship

Hendricken v. The Queen, 2008 DTC 2586, 2008 TCC 48 (Informal Procedure)

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Administrative Policy

29 March 2021 External T.I. 2020-0839571E5 - Common-law partner

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 55 - Subsection 55(3.01) - Paragraph 55(3.01)(a) a separated common-law couple can do a s. 55(3)(a) spin-off from their jointly owned Opco within the first 90 days of their separation 367

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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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 122.6 - Cohabiting Spouse or Common-Law Partner couple under the same roof can be living separate and apart 310

3 October 2013 External T.I. 2013-0501051E5 F - Conjoint de fait - Common-Law Partner

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Words and Phrases
conjugal relationship

11 July 2013 External T.I. 2013-0490591E5 F - Montant pour une personne à charge

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Words and Phrases
conjugal relationship
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) - Subparagraph 118(1)(b)(ii) conditions not satisfied where children did not live with non-supporting husband following separation 142
Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) sole fact of a non-resident having a conjugal relationship with a Canadian resident does not render him a resident 171

14 June 2007 External T.I. 2006-0198341E5 F - L'EXPRESSION "VIT DANS UNE RELATION CONJUGALE"

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