3 November 2000 Internal T.I. 2000-0049127 F - CONJOINT DE FAIT DECEDE-CHOIX -- summary under Subsection 85(1)

The Directorate indicated that an election could be made by a deceased individual along with another (still-alive) individual to be retroactively deemed to be common-law partners (to before the death) 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.