Immigration Canada gives the same treatment to same-sex partner sponsorships as it does to opposite sex partner sponsorships. As sponsor you must comply with all the spouse sponsorship requirements. The sponsoree must also comply with all the requirements as well.
Same-sex Partner Sponsorship:You can sponsor a spouse (same-sex partner sponsorship) if you are legally married to the sponsoree. Canadian provinces recognized same-sex marriage on the following dates:
British Columbia (on or after July 8, 2003)
Manitoba (on or after September 16, 2004)
New Brunswick (on or after July 4, 2005)
Newfoundland and Labrador (on or after December 21, 2004)
Nova Scotia (on or after September 24, 2004)
Ontario (on or after June 10, 2003)
Quebec (on or after March 19, 2004)
Saskatchewan (on or after November 5, 2004)
Yukon (on or after July 14, 2004)
All other provinces or territories (on or after July 20, 2005)
Other jurisdictions that recognize same-sex marriage are:
Belgium
The Netherlands
Norway
South Africa
Spain
Sweden
The State of California (June 16, 2008 – November 5, 2008)
The State of Massachusetts
The State of New Hampshire
The State of Connecticut
The State of Iowa
The State of Vermont (effective September 1, 2009)
What happens if in the country of residence of the sponsoree, same-sex marriage is not recognized?
You may submit your spouse sponsorship application as common law partners if applicable, or you may apply as conjugal partners if applicable.