Under the Canadian Constitution areas covered by federal law take priority over provincial law. A constitutional challenge is underway that if successful would force the federal government to amend its definition of marriage.
Federal law does however, recognize gay and lesbian relationships under common law.
To make it easier to understand how all of this applies to you, we have prepared a number of common questions with answers. The Government amended all tax legislation to extend the same treatment to all common-law partners. This will ensure that all Canadians are treated fairly and equally. A The changes will be effective for the 2001 and subsequent taxation years. Married persons have their status legally registered in a public document, but same-sex partners do not.