CRA accepted that “common-law partners” (Mr. X and Ms. Y), who had been living in a home owned by Mr. X, would cease to have the quoted status 90 days after they had started living separate and apart (albeit, still residing in Mr. X’s house), so that Ms. Y could thereafter make a home buyer plan (HBP) withdrawal from her RRSP without running afoul of the rule (in para. (f) of the definition in s. 146.01(1)). CRA stated, regarding the "common-law partner" definition:
This definition deems persons who at any time are cohabiting in a conjugal relationship to be so living at a particular time after that time unless they were living separate and apart at the particular time for a period of at least 90 days that includes the particular time because of a breakdown of their conjugal relationship. Once that 90-day period has elapsed, the effective date of the change in family status is the date on which the two persons began to live apart. For that purpose, the CRA's long-standing position is that two individuals can live separate and apart while remaining in the same household.