Words and Phrases - "separate and apart"

85
44
76
50
38
31
18
14
72
2
2
32
55
25
38
79
3
76
89
46
15
9
22
2

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

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...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 63 - Subsection 63(3) - Supporting Person no supporting person where two spouses lived separate and apart under same roof 154
Tax Topics - Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) two separated spouses living under the same roof required to agree on which one claims the s. 118(1)(b) credit 155

J.B. v. Agence du revenu du Québec, 2018 QCCQ 4200

unsigned layperson agreement qualified as a “written separation agreement”/husband in basement was separate and apart

The taxpayer`s relationship with her husband broke down in 2007, and in August 2007, her husband took the initiative to prepare in mangled English...

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