The person:

• who was your spouse at the end of that day and from whom you were not living separate and apart at that time; or
• who was your spouse at the time of his or her death in 2024, provided you were not living separate and apart at that time and you did not have a new spouse on December 31, 2024. 

You and your spouse are considered to be living separate and apart only if you were separated because of the breakdown of your relationship and your separation lasted more than 89 days.

At the end of December 31, 2024, this person:

• was resident in Québec; and
• was not confined to a prison or similar institution (or was confined to such an institution for fewer than 184 days in 2024).