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The Charter of the French language and its regulations govern the consultation of English-language content.

Spouse (for purposes of the solidarity tax credit)

A person from whom you have not been living separate and apart for 90 days or more because of the breakdown of your relationship, and:

  • to whom you are married; 
  • with whom you are living in a civil union; or 
  • who is your de facto spouse.

A de facto spouse is a person who:

  • is living in a conjugal relationship with you and is the biological or adoptive parent (legally or in fact) of a child of whom you are also the parent; or
  • has been living in a conjugal relationship with you for at least 12 consecutive months (if you were separated for fewer than 90 days, the 12-month period is considered not to have been interrupted).
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