Common-Law Partner

The taxpayer was found to be living in a conjugal relationship with another man, notwithstanding that he slept alone in his own bedroom most of the time, arrived separately at most social events, did not exchange gifts with her, and would correct members of the community who suggested or implied that they were living together as a couple, given that they had four children together, lived in the same household (which was maintained by him) for 20 years, continued to have sexual relations with each other and not with others, held three properties together as joint tenants, and provided various household and maintenance tasks between them.