Does a spouse or common-law partner who died during the year qualify as a "cohabiting spouse or common-law partner" at the end of that year for the purposes of the definition of "adjusted income" in determining the survivor’s entitlement to the refundable medical expense supplement ("RMES") under s. 122.51? After noting that the “adjusted income" is the total of the income for the year of the individual or of the individual's "cohabiting spouse or common-law partner" at the end of the year, CRA stated:
Where a marriage or common-law partnership is dissolved by the death in a year of one of the spouses or common-law partners, we are of the view that those spouses or common-law partners do not qualify as a "cohabiting spouse or common-law partner" within the meaning of the definition in section 122.6 at the end of that year for the purposes of the definition of "adjusted income".