The term living “common-law” is often used in everyday language to describe a couple that lives together, with or without children, but is not legally married. The Canadian government recognizes “common law” relationships for income tax purposes, but the Alberta government does not. In Alberta, the phrase Adult Interdependent Relationships (“AIRs”) is used instead of common law.
AIRs are interesting because they can include non-sexual relationships of interdependence. For example two friends or relatives that live together may be considered to be in an AIR if they meet certain criteria.
CPLEA has made a new brochure about AIRs. This brochure answers some of the most common questions people have and provides examples of what AIRs look like. Check it out here
