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Spouse or Common Law Partner

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:

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