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GCSE, Green Chencinski Starkman Eles LLP Chartered Accountants, is a full-service, public accounting firm, primarily serving the small and mid-size, entrepreneurial business and professional sectors in Toronto Canada. GCSE’s experienced partners and professional, support staff strive to provide accounting and advisory services using an invaluable personal approach, designed to meet each client’s individual needs. This “personal touch”, combined with a full range of accounting, auditing, tax compliance and planning services allows GCSE to meet all your business and personal accounting requirements.

  Same-Sex Couples

The Canadian tax system has recognized same-sex couples, whether married or under common law, for a number of years, even before same-sex couples were able to legally marry.

This recognition can be both favourable and unfavourable from an income tax point of view, depending on the circumstances. Support payments from one partner to the other partner are deductible as long as other criteria are met. Partners can transfer property to each other on a tax-free basis both during their lifetimes and after death. On the other hand, the two partners can only claim the principal residence exemption on one property. Many of the income tax rules preventing family members to split income apply equally to same-sex couples.

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