Regarding whether the correspondent’s wife was eligible to participate in the home buyers' plan given that you have been living separate and apart since December 2003, CRA stated:
[P]ersons united by marriage remain spouses until the marriage is legally dissolved.
Thus, where an individual has a spouse at the time of withdrawal who owned a home during the period beginning on January 1, 2000 and ending 31 days before the date of withdrawal in 2004, and the individual occupied the home during their marriage, it is our view that the individual will not be able to participate in the HBP.