TERMIUM Plus®

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OPPOSITE-SEX PARTNER [1 record]

Record 1 1998-11-05

English

Subject field(s)
  • Social Security and Employment Insurance
  • Sociology of Work
  • Sociology of Human Relations
CONT

Beginning in 1993, the definition of "spouses" for all purposes of the Income Tax Act is extended to include partners of the opposite sex who are living together in a conjugal relationship and have either been living together for 12 consecutive months or are the parents of a child.

French

Domaine(s)
  • Sécurité sociale et assurance-emploi
  • Sociologie du travail
  • Sociologie des relations humaines
CONT

Depuis 1993, la définition de «conjoint» aux fins de la Loi de l'impôt sur le revenu est élargie et comprend les partenaires de sexe opposé qui vivent ensemble en relation conjugale et qui cohabitent depuis douze mois consécutifs ou sont les parents d'un enfant.

OBS

Voir aussi conjoint de sexe opposé.

Key term(s)
  • concubin hétéro

Spanish

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