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I-3 - Taxation Act

Section 1029.8.61.9
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1029.8.61.9. For the purposes of the definition of “cohabiting spouse” in section 1029.8.61.8, the following rules must be taken into consideration:
(a)  a person shall not be considered to be living separate and apart from an individual at any time unless the person was living separate and apart from the individual at that time, because of a breakdown of their marriage, for a period of at least 90 days that includes that time;
(b)  where an individual would, but for this paragraph, have more than one cohabiting spouse at any time, the individual is deemed, at that time, to have only one cohabiting spouse and to be the cohabiting spouse of that person only; and
(c)  where a person would, but for this paragraph, be the cohabiting spouse of more than one individual at any time, Retraite Québec may designate which of the individuals is deemed to have that person as sole cohabiting spouse at that time and that person is deemed to be the cohabiting spouse at that time solely of the individual so designated.
2005, c. 1, s. 257; 2012, c. 8, s. 232; 2015, c. 20, s. 61.
1029.8.61.9. For the purposes of the definition of “cohabiting spouse” in section 1029.8.61.8, the following rules must be taken into consideration:
(a)  a person shall not be considered to be living separate and apart from an individual at any time unless the person was living separate and apart from the individual at that time, because of a breakdown of their marriage, for a period of at least 90 days that includes that time;
(b)  where an individual would, but for this paragraph, have more than one cohabiting spouse at any time, the individual is deemed, at that time, to have only one cohabiting spouse and to be the cohabiting spouse of that person only; and
(c)  where a person would, but for this paragraph, be the cohabiting spouse of more than one individual at any time, the Board may designate which of the individuals is deemed to have that person as sole cohabiting spouse at that time and that person is deemed to be the cohabiting spouse at that time solely of the individual so designated.
2005, c. 1, s. 257; 2012, c. 8, s. 232.
1029.8.61.9. For the purposes of the definition of “cohabiting spouse” in section 1029.8.61.8, a person shall not be considered to be living separate and apart from an individual at any time unless the person was living separate and apart from the individual at that time, because of a breakdown of their marriage, for a period of at least 90 days that includes that time.
2005, c. 1, s. 257.
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