spouse

Summary Under
Tax Topics - Income Tax Act - Section 146.01 - Subsection 146.01(1) - Regular Eligible Amount - Paragraph (f)
ownership of home by separated spouse disqualifies the taxpayer

In finding that a person who is separated from their spouse without being legally divorced cannot benefit from the HBP if their spouse already...

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Words and Phrases
spouse

Enns v. Canada, 2025 FCA 14 -- summary under Paragraph 251(6)(b)

Full Title
Enns v. Canada, 2025 FCA 14
Summary Under
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”

After the death of her husband, the taxpayer received the proceeds of his RRSP as the designated beneficiary thereof, and transferred those...

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Words and Phrases
spouse

Enns v. The King, 2023 TCC 28 -- summary under Judicial Comity

Full Title
Enns v. The King, 2023 TCC 28
Summary Under
Tax Topics - General Concepts - Judicial Comity
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
Summary Under
Tax Topics - Income Tax Act - Section 146.01 - Subsection 146.01(1) - Regular Eligible Amount - Paragraph (f)
separated spouse’s ownership is relevant

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] -- summary under Subsection 160(1)

Full Title
Kuchta v. The Queen, 2015 TCC 289, 2015 DTC 1229 [at 1509]
Summary Under
Tax Topics - Income Tax Act - Section 160 - Subsection 160(1)
widow was "spouse"

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
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