Words and Phrases - "conjugal relationship"

a
88
b
44
c
79
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

Pierre v. Agence du revenu du Québec, 2019 QCCQ 2137

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Common-Law Partner
couple had a fraught but “conjugal” relationship

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 –...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
conjugal relationship

11 July 2013 External T.I. 2013-0490591E5 F - Montant pour une personne à charge

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Common-Law Partner
can be in a conjugal relationship even if live in the same home for only half of each year

A Taxpayer living in France (initially described as non-resident) frequently sees another person (the "Other Person") who lives the year half and...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
conjugal relationship

3 October 2013 External T.I. 2013-0501051E5 F - Conjoint de fait - Common-Law Partner

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Common-Law Partner
not living under the same roof for some time not decisive as to a “conjugal relationship”

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? ...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
conjugal relationship