Frequently asked questions about marital status

The meaning used for income tax purposes is the meaning as defined in the Income Tax Act and as clarified by the courts.

1. What do I have to do if my marital status has changed?
2. What is the meaning of spouse or common-law partner for Child and Family Benefits purposes?
3. When does separation occur?
4. Why do we validate marital status?

1. What do I have to do if my marital status has changed?
If your marital status changes, be sure to let us know, as this may affect the amount of CCTB and/or GST/HST credit to which you are entitled.

Complete form RC65 Marital Status Change, or inform us of your new status and the date of the change in a letter. If you are now married or living common law, also include your spouse or common-law partner's name, address, and social insurance number. Be sure that both you and your spouse sign the form or letter. You can send the completed form or letter to the tax centre that serves your area.

We will recalculate your benefit based on the number of children you have and their ages, your province or territory of residence, and your family net income.

CCTB: If you or your new spouse or common-law partner have children who are residing with you, we will move all the children to the female parent's account. If you are married or living common law with a person of the same sex, one of you will receive the CCTB for all the children. To continue receiving the CCTB, you and your spouse or common-law partner have to file a return every year, even if you have no income to report.

GST/HST credit: If you did not apply for the GST/HST credit on your return and your status is now separated, widowed, or divorced, you can apply now by writing a letter to your tax centre. When applicable, we will recalculate your credit and send you a GST/HST credit notice showing your revised calculation.

2. What is the meaning of spouse or common-law partner for Child and Family Benefits purposes?

Spouse or common-law partner

You have a spouse when you are legally married. You have a common-law partner when you live with someone and the following applies (see below).

Common-law partner
This applies to a person who is not your spouse (see above), with whom you are living and have a conjugal relationship, and to whom at least one of the following situations applies. He or she:

• has been living with you in such a relationship for at least 12 continuous months;
• is the parent of your child by birth or adoption; or
• has custody and control of your child (or had custody and control immediately before the child turned 19 years of age) and your child is wholly dependent on that person for support.

In addition, an individual immediately becomes your common-law partner if you previously lived together in a conjugal relationship for at least twelve continuous months and you have resumed living together in such a relationship.

Reference to "12 continuous months" in this definition includes any period that you were separated for less than 90 days because of a breakdown in the relationship.

Under proposed changes, this condition will no longer exist. The effect of this proposed change is that a person (other than a person described in 2) or 3) above) will be your common-law partner only after your current relationship with that person has lasted at least 12 continuous months. This proposed change will apply to 2001 and later years.

• the date your common-law partner became the natural or the adoptive parent of your child; or
• the date that is 12 months after the date you and your common-law partner started living together.

3. When does separation occur?
For separation to occur you must be living separate and apart due to a breakdown in your relationship for a period of at least 90 days. Separation of less than 90 days is not considered a legal separation under the Income Tax Act. Once you have been separated for 90 days (due to a breakdown of the relationship), the effective day of your separated status is the day you started living separate and apart.

If you continue to live together in the same household, we will not consider separation to have occurred. An exception to this may occur when separate living quarters are self-contained in the same household.

However, if you reside in the same household and continue to share parenting and financial responsibilities, we will not consider separation to have occurred-for the purpose of administering the Canada Child Tax Benefit or Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit legislation.

4. Why do we validate marital status?
Information from our reviews shows that marital status is sometimes reported incorrectly. If the wrong marital status is reported it may affect the calculation of family benefits and credits.