Spouse or Common Law Partner

by Tax Guy - Burlington Accountant on February 1, 2010 Print This Post Print This Post

The Income Tax Act recognizes both married and common law couples, including those in same sex relationships. Throughout this site, the term Spouse can be interpreted as to include common law partner.

The meaning of spouse is a person to whom you are legally married.

A common-law partner means a person with whom you are living in a conjugal relationship, and at least one of the following situations applies. He or she:

  • has been living with you in a conjugal relationship for at least 12 continuous months;
  • is the parent of your child by birth or adoption; or
  • has custody and control of your child (or had custody and control immediately before the child turned 19 years of age) and your child is wholly dependent on that person for support.

Your relationship will be considered continuous unless you ceased to be together for at least 90 days due to a breakdown in the relationship.

About The Tax Guy...

Dean Paley CGA CFP is a Burlington accountant and financial planner who services individuals and business owners locally, nationally and internationally. Dean has appeared in the National Post, Toronto Star and Metro News.

To find out more, visit Dean's website Dean Paley CGA CFP or connect via Twitter @DeanPaleyCGACFP.

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