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

The Directorate indicated that an election could be made by a deceased individual along with another eligible individual to be retroactively deemed to be common-law partners effective from an earlier time when they both were alive given 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.