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Registered Plans Directorate Newsletter, no. 92-2
March 10, 1992
Notice to the reader:
This publication is archived and kept for historical purposes. Caution should be used when referring to these documents, as they may not reflect the law or policy currently in force.
Definition of Spouse
The definition of "spouse" used in pension plans must comply with the definition contained in the Income Tax Act. This definition requires that the spouse who can be either married to the individual or cohabiting with the individual in a congugal relationship be a person of the opposite sex.
The Department recognises that plans must also comply with either the Pension Benefits Standards Act, 1985 or a similar law of a province. However, for acceptance under the Income Tax Act, the wording used in plans must clearly demonstrate that the spouse is a person of the opposite sex.
For purposes of section 147.1 of the Income Tax Act, the definition of spouse is contained in subsection 146(1.1). The definition is modified for certain purposes in subsection 252(3) of the Income Tax Act and in subsection 8500(5) of the Income Tax Regulations.
