Words and Phrases - "conjugal relationship"
Pierre v. Agence du revenu du Québec, 2019 QCCQ 2137
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 –...
Words and Phrases
conjugal relationship11 July 2013 External T.I. 2013-0490591E5 F - Montant pour une personne à charge
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...
Words and Phrases
conjugal relationship| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) - Subparagraph 118(1)(b)(ii) | conditions not satisfied where children did not live with non-supporting husband following separation | 142 |
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) | sole fact of a non-resident having a conjugal relationship with a Canadian resident does not render him a resident | 171 |
3 October 2013 External T.I. 2013-0501051E5 F - Conjoint de fait - 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? ...
Words and Phrases
conjugal relationship