5-912410
Dear Sirs:
Re: Registered Retirement Income Funds ("RRIFs")
This is in reply to your letter of August 27,1991 wherein you requested our opinion as to whether or not a person would be a spouse, as that term is defined in the Income Tax Act (the "Act") for the purposes of RRIFs, in a particular set of circumstances.
Since the subject matter of your letter appears to pertain to an actual situation we are unable to address your concerns through this letter but must advise that these may be discussed with officials of the District Taxation Office of the taxpayers involved. At the discretion of the District Office, they may then consult with us and obtain our views on the matter.
While we can not respond to your concerns at this time, we can note that:
1. Subsection 146.3(1.1) of the Act states:
"For the purposes of paragraphs (1)(b.1) and (f) and (2)(d), subparagraph (2)(f)(iv), subsection (6) and paragraph (14)(b), "spouse" has the meaning assigned by subsection 146(1.1)"; and
2. Subsection 146(1.1)of the Act states: For the purposes of paragraphs (1)(a), (h) and (i.1) and (3)(b) and subsections (8.8), (8.91) and (16), "spouse" of an individual means a person of the opposite sex
(a) who is married to the individual, or
(b) who is cohabiting with the individual in a conjugal relationship and
(i) has so cohabited for a period of at least one year, or
(ii) is a parent of a child of whom the individual is a parent"; and
3. nothing within these Provisions acts to prevent, for the purposes of the specified provisions, two individuals from both qualifying as a spouse of the same individual at the same time.
In providing these comments we must caution that the laws relating to succession are subject to provincial jurisdiction and interpretation and our opinions can only be provided with the understanding that they are subject to the interrelation of the provincial legislation with the provisions of the Act. In particular, while the Act may, as stated above, accept the existence of two or more spouses at the same time, it does not provide for the precedence of one over the other in the application of its provisions. This may only be determined in accordance with the applicable provincial legislation.
We trust these comments are satisfactory to your needs.
Yours truly,
for DirectorFinancial Industries DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch