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Before making a major financial decision you
should consult a qualified professional.
For purposes of the Income Tax Act, a common-law
partner is a person (of the same or opposite sex) who lives with the
taxpayer in a conjugal (marriage-like) relationship, and
(a) has so cohabited throughout the 12-month period that ends at that
time, or
(b) is a parent of a child of whom the taxpayer is a legal parent (by birth
or adoption), or
(c) 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.
Where two people have been living in a
marriage-like relationship, it is considered to be continuous unless it has ceased
for a period of at least 90 days due to a breakdown in the relationship.
Prior
to 2001: Where
two people previously lived together in a conjugal relationship for at
least 12 continuous months, and then resume living together again in
such a relationship, they were immediately considered common-law
partners. This changed in 2001 according to Aarbo
Fuldauer LLP. We did a search for this information after reviewing the
Income Tax Act and seeing nothing to support the immediate common-law partner
status after a separation. For 2001 and later years, the 12-month clock
starts again once the relationship resumes, if there has been a separation of at
least 90 days.
You must report the net income
(line 23600, line 236 prior to 2019) of your spouse or common-law partner on
your tax return. The combined income of you and your spouse or common-law
partner is used to determine entitlement to certain benefits, deductions and
tax credits.
Filing
Tax Returns When You Have a Spouse - includes information on claiming tax credits and deductions,
transferring dividend income, and how to report investment income when
you have a spouse. Explains which benefits/credits are determined by
combined income.
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