Sanford v. The Queen, 2001 DTC 2662 (TCC) -- summary under Subsection 252(4)

In finding that the man with whom the appellant lived and who was the father of her child was a cohabiting spouse for purposes of s. 122.6, Mogan TCJ referred to a definition of "conjugal" as "of or belonging to marriage or the married state" and stated (at p. 2666) that the status of the appellant and him "as a woman and man cohabiting in an intimate relationship, and bearing and raising a daughter, is 'of or belonging to' the married state and 'suitable or appropriate to' the married state" and that their status had the badges of the married state even if they personally rejected the concept of marriage.