For Canada Revenue they may be considered CL but do not meet the criteria for immigration CL. It clearly states 12 continuous months of living together (regardless if you have 10 kids together or what-have-you). And while children together, etc is excellent proof of a genuine relationship, it cannot be used to support a CIC common-law application because in CIC's eyes, they are not common-law and their application would be sent back without processing for applying in a category they did not qualify for. Also, applying CL and then marrying won't work either. The CIC manual states that the officer is not forced to reconsider an application if changes (such as marital status) are submitted to an application that otherwise does not meet the category requirements. CL is a not possible for this couple. Conjugal is also not possible. They either need to live continuously together for one year (and prove it) or get married. If they were to marry, the child, proof of staying together for months, etc WILL be good proof of a genuine relationship/marriage. But for CL, it's not applicable since they are not CL.
