Canadian legislation recognises two types of relationships:
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•ÌýÌýÌýÌý people living in a common law marriage, and
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•ÌýÌýÌýÌý people living in the civil law marriages
Both common law and civil law marriages can be either between people of the same sex or opposite sex; it does not make a difference for legal purposes (Marital status – Canada.ca).
When the relationships end, the rights of the people living in common law marriages are often the same.
From a tax perspective, the status of 'divorced' for civil law marriages and 'separated' for common
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Web page updated on 17 Mar 2025 13:43