Words and Phrases - "separate and apart"
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...
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...