After indicating that it appeared that the correspondent was living separate and apart from the correspondent’s spouse notwithstanding their living under the same roof, CRA stated:
[E]ither you or your spouse would be able to claim the wholly dependant person [“equivalent to spouse”] credit under paragraph 118(1)(b) in respect of one of your children, to the extent that the married or common-law partner credit under paragraph 118(1)(a) is not claimed and you were not supporting or dependent on your spouse at any time in the year …. Since you lived in the same self-contained domestic establishment as your spouse throughout 2009, it is not possible for both of you to claim the wholly dependant person [“equivalent to spouse”] credit because of the restrictions imposed by subparagraph 118(4)(b). If you and your spouse do not agree on who will claim the credit, neither of you will be entitled to it.