living separate and apart

27 July 2010 External T.I. 2010-0364841E5 F - Questions relatives à une séparation -- summary under Paragraph 118(1)(a)

The correspondent and the correspondent’s wife separated (with a divorce decree to be issued shortly, but continued to live under the same roof but with no common social activities, taking of meals, sexual relations, or significant communication other than respecting their children (also under the same roof). CRA stated:

2 February 2017 Quebec CPA Individual Taxation Roundtable Q. 1.3, 2016-0674821C6 F - Individuals separated living under the same roof -- summary under Cohabiting Spouse or Common-Law Partner

Can two individuals live separate and apart, while remaining under the same roof, and what support should they provide to support that status? CRA stated:

Term Tree

Excise Tax Act Go
General Concepts Go
Income Tax Act Go
Income Tax Application Rules Go
Income Tax Regulations Go
Other Legislation/Constitution Go
Statutory Interpretation Go
Treaties Go