This paper addresses tax issues in common-law partnerships. It reviews the definition of common-law partnerships for tax purposes, including the duration of cohabitation and other considerations. It also discusses whether common-law partnerships could apply to emerging forms of personal and family relationships (e.g. polyamorous relationships, etc.), and within that context includes, as an appendix, a discussion of select tax issues that may present during and after the conclusion of a common-law partnership.

This paper is part of a collection presented at LESA’s Beyond Blended Families program in Edmonton on February 20, 2018 and in Calgary on February 28, 2018.