Since 2001, same sex partners are treated as common law opposite sex partners. Same sex partners are now entitled to make contributions to spousal RRSP’s, and be beneficiaries to RRSP’s and RRIF’s allowing tax free rollover of assets from one plan to another upon death. Other assets which would otherwise be deemed to be disposed of at death are now granted a tax free rollover. The spousal credit is now available if one partner has a low income. In addition unused credits previously not transferable are now allowed such as the education and tuition credit and pension credit. In addition to certain entitlements, there are also some negative implications to common law status. Instead of two residences being available tax free on sale, there is now only one. If one partner claimed an eligible dependent credit for a family member, this will no longer be available. The GST credit and Child Tax Benefit will be adversely affected as a result of an additional income calculated into the clawback formula. There also many rules with respect to businesses that have restrictions on non-arms length individuals which might affect a couple.