Cases
Enns v. Canada, 2025 FCA 14
After the death of her husband, the taxpayer received the proceeds of his RRSP as the designated beneficiary thereof, and transferred those...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) - Paragraph 160(1)(a) | the transfer of the deceased’s RRSP to his widow was not a transfer to his spouse | 473 |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(6) - Paragraph 251(6)(b) | s. 251(6)(b) informed the common-law partner definition, which informed “spouse” | 324 |
See Also
Pierre v. Agence du revenu du Québec, 2019 QCCQ 2137
At issue was whether the taxpayer was a “de facto spouse” of Madam on December 31, 2016. Taxation Act, s. 2.2.1 provided (similarly to ITA –...
Hendricken v. The Queen, 2008 DTC 2586, 2008 TCC 48 (Informal Procedure)
The taxpayer was found to be living in a conjugal relationship with another man, notwithstanding that he slept alone in his own bedroom most of...
Administrative Policy
Folio S6-F4-C1, "Testamentary Spouse or Common-law Partner Trusts," 3 February 2022
90-day test
1.10 Under the definition of common-law partner, once individuals begin to cohabit in a conjugal relationship they are deemed to...
7 October 2021 APFF Financial Strategies and Instruments Roundtable Q. 5, 2021-0903871C6 F - HBP - Breakdown of marriage or common-law partners
CRA accepted that “common-law partners” (Mr. X and Ms. Y), who had been living in a home owned by Mr. X, would cease to have the quoted status...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 146.01 - Subsection 146.01(1) - Regular Eligible Amount - Paragraph (f) | individual could make an HBP withdrawal after she started living separate and apart (but still in same house) from her common-law partner | 113 |
| Tax Topics - Income Tax Act - Section 146.01 - Subsection 146.01(2.1) - Paragraph 146.01(2.1)(a) | when two spouses separate in the same co-owned house, one can make an HBP withdrawal to purchase the co-ownership interest of her spouse | 249 |
29 March 2021 External T.I. 2020-0839571E5 - Common-law partner
A common-law couple, on the 85th day after they started living separate and apart due to a relationship breakdown, carried out a split-up of the...
| 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
CRA accepts the family law jurisprudence that former spouses or common-law partners can potentially qualify as living separate and apart even if...
| 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 | 343 |
3 October 2013 External T.I. 2013-0501051E5 F - Conjoint de fait - Common-Law Partner
Are two individuals "common-law partners" if they have not shared the same roof over a period of one year ending before the particular time? ...
11 July 2013 External T.I. 2013-0490591E5 F - Montant pour une personne à charge
A Taxpayer living in France (initially described as non-resident) frequently sees another person (the "Other Person") who lives the year half and...
| 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"
Regarding a requested clarification of the meaning of "cohabits… in a conjugal relationship" in the definition of "common-law partner." After a...
13 July 2005 External T.I. 2005-0131351E5 F - Séparation des conjoints de fait
Common-law partners (Monsieur and Madame) had a child of their union, and then lived separate and apart starting on April 15, 2004, and then...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 74.5 - Subsection 74.5(3) - Paragraph 74.5(3)(a) | attribution resumed when cohabitation resumed | 204 |
| Tax Topics - Income Tax Act - Section 74.5 - Subsection 74.5(3) - Paragraph 74.5(3)(b) | capital gain is attributed to transferor common-law partner if the property is sold after they resumed their relationship | 121 |
3 November 2000 Internal T.I. 2000-0049127 F - CONJOINT DE FAIT DECEDE-CHOIX
The transitional rules relating to the definition of “common-law partner” added to s, 248(1) in June 2000 provided that an election may be...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Person | a person can make an election through his executor | 67 |
| Tax Topics - Income Tax Act - Section 85 - Subsection 85(1) | election by a person can be made by his executor | 61 |