Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Principal Issues: Does the reference to a period of at least 90 days mean a continuous period of 90 days?
Position: Yes
Reasons: Position taken in former definition of "spouse" - see ITTN #2
2004-006902
XXXXXXXXXX Karen Power, CA
(613) 957-8953
July 28, 2004
Dear XXXXXXXXXX:
Re: "Common-Law Partner"
We are writing in reply to your letter of February 13, 2004, which was sent to the Halifax tax services office and forwarded to the Income Tax Rulings Directorate for reply. You have requested our comments regarding the interpretation of the definition of "common-law partner" in subsection 248(1) of the Income Tax Act (the "Act").
Written confirmation of the tax implications inherent in particular transactions is given by this Directorate only where the transactions are proposed and are the subject matter of an advance income tax ruling request submitted in the manner set out in Information Circular 70-6R5. Where the particular transactions are completed, the inquiry should be addressed to the relevant tax services office. However, we are prepared to provide you with some general comments which may be of assistance.
The proposed amendments to the Act announced in February 2004 included a change to the definition of a common-law partner in subsection 248(1) of the Act. For the 2001 and subsequent taxation years, the definition of a common-law partner will read as follows:
"common-law partner", with respect to a taxpayer at any time, means a person who cohabits at that time in a conjugal relationship with the taxpayer and
(a) has so cohabited throughout the twelve-month period that ends at that time, or
(b) would be the parent of a child of whom the taxpayer is a parent, if this Act were read without reference to paragraphs 252(1)(c) and (e) and subparagraph 252(2)(a)(iii),
and, for the purposes of this definition, where at any time the taxpayer and the person cohabit in a conjugal relationship, they are, at any particular time after that time, deemed to be cohabiting in a conjugal relationship unless they were living separate and apart at the particular time for a period of at least 90 days that includes the particular time because of a breakdown of their conjugal relationship.
In our view, a period of at least 90 days that includes the particular time should be interpreted to mean a continuous period of at least 90 days that includes the particular time.
We trust our comments will be of assistance to you.
Milled Azzi, CA
for Director
Business and Partnerships Division
Income Tax Rulings Directorate
Policy and Planning Branch
c.c.: Lois Maclellan
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