Common-law partners (Monsieur and Madame) had a child of their union, and then lived separate and apart starting on April 15, 2004, and then resumed their life together on November 1, 2004. On what date will they again be considered "common-law partners"?
CRA stated:
[S]ince on November 1, 2004, Monsieur and Madame were cohabiting in a conjugal relationship and had a child from their union, they will be considered to be common-law partners from that date. …
[B]ecause Monsieur and Madame had a child together, they will never be subject to the 12-month cohabitation period since it applies only to common-law partners without children.