Glossary -> Common-Law Partner / Common-Law Spouse
Income Tax Act s. 248(1)
Common-Law Partner / Common-Law Spouse
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
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.
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 are immediately considered common-law partners.
You must report the net income (line 236) 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. See the article Filing Tax Returns When You Have a Spouse, which includes information on claiming tax credits and deductions, transferring dividend income, and how to report investment income when you have a spouse.
Revised: August 19, 2018
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