19 December 1990 Income Tax Severed Letter

By services, 22 July, 2022
Language
English
Document number
Severed letter type
Miscellaneous
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
657210
Extra import data
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"field_external_guid": [
"menu:://Federal Income Tax [CCH Tax ]/Tax Window Files/Tax Window Files/Tax Window Files/1990s/1990 [DC90_029.031 - NV90_431.432]/DC90_091 — Meaning of Spouse"
],
"field_proprietary_citation": [],
"field_release_date_new": "1990-12-19 07:00:00",
"field_tags": []
}
Main text
24(1)
                                        903199
                                        M. Shea-DesRosiers
                                        (613) 957-8953
          19(1)

December 19, 1990

Dear Sirs:

Re: Subsection 146(1.1) and Clause 60(1)(v)(A) of the Income Tax Act (the "Act")

This is in reply to your letter of November 8, 1990 concerning the above- mentioned subject. Subsection 146(1.1) of, the Act defines "spouse" is follows:

"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.

Pursuant to subclause 60(1)(ii)(A)(I) of the Act, the extended meaning of spouse in subsection 146(1.1) of the Act is also applicable to paragraph 60(1) of the Act.

We trust the above comments will be of assistance to you.

Yours truly,

for Director Financial Industries Division Rulings Directorate