Who is considered to be your spouse?

Your spouse is the person of the same or opposite sex to whom you are married or with whom you are in a civil union.

If you are not married or in a civil union, your de facto (common law) spouse will be recognized as your spouse if you have lived together for at least 3 years or if a child has been born or is to be born of your union or if you have adopted a child together.

For the purposes of your pension plan and your income tax returns, the definition of "spouse" may not be the same. For example, a person with whom you have been living in a conjugal relationship for 2 years is considered to be your spouse for income tax purposes under the Income Tax Act (Canada) but is not considered to be your spouse under your pension plan.