Words and Phrases - "spouse"

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Enns v. The King, 2023 TCC 28

more detailed of 2 fellow TCC decisions followed, notwithstanding that it might be a nullity

At issue was whether a widow receiving funds from the RRSP of her deceased spouse was a “spouse” for purposes of s. 160(1)(a), so that s. 160...

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Words and Phrases
spouse
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) - Paragraph 160(1)(a) a widow is a spouse of her deceased husband 241
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Person widow was a "spouse" of her deceased husband 30

23 February 2004 External T.I. 2004-0057051E5 F - RAP - Personne séparée

Regarding whether the correspondent’s wife was eligible to participate in the home buyers' plan given that you have been living separate and...

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Words and Phrases
spouse

Kuchta v. The Queen, 2015 TCC 289, 2015 DTC 1229 [at 1509]

The taxpayer was the sole designated beneficiary of two RRSPs held by her husband at his death in 2007. When his estate failed to pay an...

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Words and Phrases
spouse

Re McFarland (1987), 39 DLR (4th) 703 (Ont. H.C.)

"[I]n general usage 'spouse' means a person to whom one is bound by a legal marriage."

Words and Phrases
spouse