3 November 2000 Internal T.I. 2000-0049127 F - CONJOINT DE FAIT DECEDE-CHOIX -- summary under Common-Law Partner

The transitional rules relating to the definition of “common-law partner” added to s, 248(1) in June 2000 provided that an election may be made by eligible persons to have this definition apply to them retroactively effective from 1998. In finding that this election could be made even if one of them had since died, the Directorate noted that the term “person” (referred to in the election provision) was defined in s. 248(1) to include, among others, heirs, executors, administrators or other legal representatives of a person.