Words and Phrases - "spouse"

a
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b
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c
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d
51
e
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f
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h
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i
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j
2
k
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l
32
m
56
n
25
o
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p
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q
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Enns v. Canada, 2025 FCA 14

Summary Under
Tax Topics - Income Tax Act - Section 251 - Subsection 251(6) - Paragraph 251(6)(b)
s. 251(6)(b) informed the common-law partner definition, which informed “spouse”

After the death of her husband, the taxpayer received the proceeds of his RRSP as the designated beneficiary thereof, and transferred those...

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Words and Phrases
spouse
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) - Paragraph 160(1)(a) the transfer of the deceased’s RRSP to his widow was not a transfer to his spouse 473
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Common-Law Partner common-law partner definition informed meaning of “spouse” 261

Enns v. The King, 2023 TCC 28

Summary Under
Tax Topics - General Concepts - Judicial Comity
more detailed of 2 fellow TCC decisions followed, notwithstanding that it might be a nullity

At issue was whether a widow receiving funds from the RRSP of her deceased spouse was a “spouse” for purposes of s. 160(1)(a), so that s. 160...

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Words and Phrases
spouse
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) - Paragraph 160(1)(a) a widow is a spouse of her deceased husband 241
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Person widow was a "spouse" of her deceased husband 30

23 February 2004 External T.I. 2004-0057051E5 F - RAP - Personne séparée

Summary Under
Tax Topics - Income Tax Act - Section 146.01 - Subsection 146.01(1) - Regular Eligible Amount - Paragraph (f)
separated spouse’s ownership is relevant

Regarding whether the correspondent’s wife was eligible to participate in the home buyers' plan given that you have been living separate and...

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Words and Phrases
spouse

Kuchta v. The Queen, 2015 TCC 289, 2015 DTC 1229 [at 1509]

Summary Under
Tax Topics - Income Tax Act - Section 160 - Subsection 160(1)
widow was "spouse"

The taxpayer was the sole designated beneficiary of two RRSPs held by her husband at his death in 2007. When his estate failed to pay an...

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Words and Phrases
spouse

Re McFarland (1987), 39 DLR (4th) 703 (Ont. H.C.)

Summary Under
Tax Topics - Income Tax Act - Section 252 - Subsection 252(3)

"[I]n general usage 'spouse' means a person to whom one is bound by a legal marriage."

Words and Phrases
spouse
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. 32