What is the criteria for common law?

 

Credits and deductions

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

Credits and deductions

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.

Credits and deductions

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.

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