Not sure if this goes here…Canada Revenue Agency 2020 Tax Manual
Not sure if this goes here…Canada Revenue Agency 2020 Tax Manual
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This isn’t from the Tax Act or any documentation from the Federal Government.
This is from the textbook “Byrd and Chen’s Canadian Tax Principles”.
Its from a textbook, not the CRA.
Why is no one commenting on the line above it about how you don’t have to be opposit sex but they do have to be the same species.
” eg. , you can’t claim your dog “
This is 100% NOT part of the CRA Tax Manual.
This is a fucking textbook.
Source: See: Exercise Four under the finger.
I used to work in nursing homes so I knew a few people in a situation like this, including a distant relative of mine. All involve someone who is severely incapacitated and a spouse who can’t take care of them. My relative is legally married to someone who’s been in a vegetative state for decades. She visits him often but has a common-law husband. I appreciate them trying to put some humor in the tax documents but it’s a tragic situation for a lot of folks to whom it applies.
The implication of cheating or polyamory is misleading — Canada only recognizes and grants legal protections to dyadic relationships. Official documentation reads:
​
>**Sponsor or common-law partner legally married to another person**
>
>Persons who are married to third parties may be considered common-law partners provided their marriage has broken down and they have lived separate and apart from their spouse for at least one year, during which time they must have cohabited in a conjugal relationship with the common-law partner. Cohabitation with a common-law partner can only be considered to have started once a physical separation from the spouse has occurred. A common-law relationship cannot be legally established if one or both parties continue to maintain a conjugal relationship with a person to whom they remain legally married.
>
>…
>
>A common-law or conjugal partner relationship cannot be established with more than one person at the same time. The term conjugal by its very nature implies exclusivity and a high degree of commitment. It cannot exist between more than two people simultaneously. Polygamous-like relationships cannot be considered conjugal and do not qualify as common-law or conjugal partner relationships.
source: [https://www.canada.ca/en/immigration-refugees-citizenship/corporate/publications-manuals/operational-bulletins-manuals/permanent-residence/non-economic-classes/family-class-determining-spouse/assessing-common.html](https://www.canada.ca/en/immigration-refugees-citizenship/corporate/publications-manuals/operational-bulletins-manuals/permanent-residence/non-economic-classes/family-class-determining-spouse/assessing-common.html)
Stolen from someone who stole it from Twitter who probably stole it from some poor accountant trying to understand the new 2020 rules!
IFRS > GAAP
I greatly appreciate that the exercise isn’t for Bob or Jane or Person A, but specifically for “Mr Johan Sprinkle”.
“Ya’ll”
And they said tax accountants don’t have a sense of humor!
I love how the very next section is about divorce
Government acts don’t come with exercises.
r/textbookhumour
I just want to hear more about what Mr. Johan Sprinkle did to get himself involved in a tax manual exercise problem
Got it. Can’t claim my dog as my spouse but can I claim her as a dependable?
Fucking glad I quit my job at a firm. This will be the first busy season that I will have no part in
Oh, Canada!
Keep being beautiful Canada
Oh, Canada.
I wish Byrd and Chen were that funny when I took the course 20 years ago.
I can easily envision the writer of this line sitting at his home computer, sipping a good Canadien whiskey, and smiling drolly as he wrote this.
Canadians can afford to be flippant in their tax code manual, since I believe the first line of the tax code is: how much do you make? ______ please send it all to the government.
This will be a highly underrated post.
Careful, you’ll upset the “ethically non-monogamous”
i want this to be real…
the above paragraph is even better.
Ohhhhh Canadian tax act got jokes…..
Envy based jokes.
I see some inspired observation by the Canadian tax folks.
Hey, Heads Up: ***There is a sanctity to divorce.***
If it was so bad that you had to leave them, why are they still hanging around? Why are your CD’s still in their car?
At least someone has a sense of humor!