3 October 2013 External T.I. 2013-0501051E5 F - Conjoint de fait - Common-Law Partner -- attach -- Common-Law Partner
not living under the same roof for some time not decisive as to a “conjugal relationship”
Common-Law Partner
2 February 2017 Quebec CPA Individual Taxation Roundtable Q. 1.3, 2016-0674821C6 F - Individuals separated living under the same roof -- attach -- Common-Law Partner
meaning of living "separate and apart"
Hendricken v. The Queen, 2008 DTC 2586, 2008 TCC 48 (Informal Procedure) -- attach -- Common-Law Partner
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