What is the criteria for common law?

[tannernshort]

Is there any difference in criteria based on what province you reside in?

[TonyC11]

No, it's the same criteria as far as CRA are concerned. If you live in Quebec there may be some additional nuances, but I am not aware of anything specific. Note my comments are strictly from a CRA view based on their training webinars for tax volunteers.

[TonyC11 · Accepted solution]

You must be in a co-habiting conjugal relationship for 12 months. Or you must be the parent of your partners child. The child could be your biological offspring, or a child of your partner that you are supporting, ie your dependant.