The Netherlands was the first country to legalize gay marriage in 2001. However, a gay wedding can only be performed if one partner has Dutch nationality. In Belgium, a same-sex wedding is allowed if at least one of the spouses has lived in the country for a minimum of three months. In Spain, at least one of the partners must be a citizen.
Canada will perform a same-sex marriage without a residency requirement. This does not mean that the marriage will be recognized in the couple's home country. Local authorities should be consulted for information on taxes and other benefits.