Properly claiming your relationship on your taxes is important
as it impacts the tax credits and benefits both individuals may be
eligible for. Moreover, accurate reporting serves as a safeguard
against inadvertent claims, which could result in a violation of
one's tax obligations.
An individual must notify the CRA if they are:
- married;
- in a common-law relationship;
- separated for more than 90 days (due to a breakdown in the
relationship);
- divorced; and
- if their spouse or common-law partner died.
Common Law
Common-law relationships are treated in the same manner as a
married couple by the CRA. If you and your partner have lived
together for 12 consecutive months, you may be considered
common-law for tax purposes. If you have children together, you may
be considered common-law partners as soon you begin living
together. If you and your common-law partner were living together,
you must be separated for at least 90 days before you are
considered
