Despite the judicial acknowledgement of same sex, common law unions, which of the following statement is NOT accurate? a) It is not permissible for each individual in same sex partnership to designate a different property as their principal residence. b) same sex partners are now allowed to contribute to a spousal RRSP. c) In the event of death, same sex partners can now defer taxes by transferring assets to the surviving partner at their original cost. d) same sex partners are now not allowed to consolidate eligible medical cost and report the total expenses on one partner's tax return