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...
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...
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...
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...
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...
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...
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...
18 July 2000 External T.I. 2000-0033395 F - CONJOINT DE FAIT DE MEME SEXE
The Agency indicated that, pursuant to amendments passed on June 29, 2000, the concept of common-law partner now included both same-sex and...