ITA 118(1)(a) provides a tax credit for an individual's "spouse or common-law partner".
Briefly describe the types of relationships that are eligible for this tax credit.

Question

Quizplus · Accepted Answer

The types of relationships that are eligible for this tax credit are a legal spouse or a common-law partner, which is defined as a person who has been living with the individual in a conjugal relationship for at least 12 continuous months.

ITA 118(1)(a) Provides a Tax Credit for an Individual's "Spouse