Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues: Definition of spouse
Position: Except for RPPs, restricted to oppositte sex.
Reasons: Rosenberg changed for pension only
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Dear XXXXXXXXXX
The Honourable Herb Dhaliwal, Minister of National Revenue, has asked me to reply to your letter of March 2, 1999, regarding the definition of spouse in the Income Tax Act.
You had various questions dealing with the Department’s definition of spouse and the impact of the recent Ontario Court of Appeal decision in the case of Rosenberg et al. v. A.G. of Canada. According to the Act, spouse is limited to a person of the opposite sex; however, this was challenged in the Rosenberg case and the court determined that, for the purposes of the registration of pension plans and the amendments to registered pension plans, the definition should include a person of the same sex. Revenue Canada has accepted this definition for the purposes of registered pension plans but for other purposes of the Act it remains our position that spouse is limited to a person of the opposite sex.
The role of Revenue Canada is to administer and enforce the Act as passed by Parliament. The concerns raised in your letter relate to tax policy, which is the responsibility of the Department of Finance. It was therefore appropriate that you sent a copy of your letter to the Honourable Paul Martin, Minister of that department, for his consideration.
I trust my comments will be of assistance.
Yours sincerely,
Bill McCloskey Assistant Deputy Minister Policy and Legislation Branch
D. Duff
April 1, 1999
990700