Words and Phrases - "living separate and apart"

a
88
b
44
c
78
d
52
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

27 July 2010 External T.I. 2010-0364841E5 F - Questions relatives à une séparation

Summary Under
Tax Topics - Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(a)
joint payment of expenses incurred under the same roof did not preclud two separated spouses living “separate and apart”

The correspondent and the correspondent’s wife separated (with a divorce decree to be issued shortly, but continued to live under the same roof but with no common social activities, taking of meals, sexual relations, or significant communication other than respecting their children (also under the same roof). CRA stated:

The courts have held that it is possible for two spouses to live separate and apart due to marriage breakdown, even if they still live under the same roof, in the following circumstances …:

  • the spouses occupy separate bedrooms;
  • the absence of sexual relations between the spouses;
  • little, if any, communication between the spouses;
  • no domestic services between the spouses;
  • the spouses eat their meals separately;
  • the spouses have no social activities in common.

… [T]he existence of a joint account and the payment of joint expenses does not prevent you and your spouse from living separate and apart due to the breakdown of your marriage on XXXXXXXXXX 2009.

Words and Phrases
separate and apart living separate and apart

2 February 2017 Quebec CPA Individual Taxation Roundtable Q. 1.3, 2016-0674821C6 F - Individuals separated living under the same roof

Summary Under
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

Can two individuals live separate and apart, while remaining under the same roof, and what support should they provide to support that status? CRA stated:

The generally accepted criteria to determine whether two individuals live separate and apart were… affirmed…in M. v. H [[1999] 2 S.C.R. 3, para. 59]. These include shared shelter, sexual and personal behaviour, services rendered between them, social activities and relations, economic support and children, as well as the societal perception of the couple. …

Where a taxpayer and the taxpayer’s ex-spouse or former common-law partner state that they are living at the same address, but consider themselves as merely roommates from the date of separation, the following documents may support a request for validation:

  • Divorce document;
  • A court order or a legal separation agreement that sets out legal details of the arrangements for the individuals, child custody and provision for child support;
  • Other legal documents;
  • Mortgage documents showing the assumption of the entire mortgage by one of the parties and the effective date of the change;
  • Proof of individual vehicle loans indicating the effective date of the change, if applicable;
  • Proof of automobile insurance for each former spouse or common-law partner indicating the effective date of the change (from family to individual);
  • Proof of individual medical insurance indicating the effective date of the change or the date the spouse or common-law partner was removed from the client's file;
  • Individual credit card statements indicating the effective date of the change, if applicable;

Letter from an independent third party, supplemented by persons in authority, attesting that the two individuals live at the same address but live separate and apart and no longer appear as a couple since a certain date.

Words and Phrases
living separate and apart