original_query: What is the definition of "living common-law" according to the Canada Revenue Agency (CRA)?
query: What is the definition of "living common-law" according to the Canada Revenue Agency (CRA)?
answer: According to the CRA (as of 2007), "living common-law" means living with a person in a conjugal relationship without being married, and at least one of the following is true: the couple has lived in a conjugal relationship for at least 12 continuous months; they are parents of a child by birth or adoption; or one has custody and control of the other's child (or had custody before the child turned 19) and the child is wholly dependent on that person for support.