Definitions for the Act and this Regulation
2The following definitions apply in the Act and this Regulation.
“common-law partner” means
(conjoint de fait)
(a)
in the case of the death of the owner, a person who, not being married to the owner, was cohabiting in a conjugal relationship with the owner at the time of death of the owner and was cohabiting in a conjugal relationship with the owner for a continuous period of at least one year immediately before the death of the owner, or
(b)
in any other case, a person who, not being married to the owner, was cohabiting in a conjugal relationship with the owner at the relevant time and was cohabiting in a conjugal relationship with the owner for a continuous period of at least one year immediately before the relevant time.
“total family income” means
(revenu familial total)
(a)
if the owner and his or her spouse or common-law partner occupy the same real property, the sum of the owner’s taxable income and the taxable income of his or her spouse or common-law partner, or
(b)
if the owner and his or her spouse or common-law partner do not occupy the same real property, the owner’s taxable income.