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 (of the opposite sex or of the same sex) 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).