- For federal tax purposes, a common-law partner generally means someone who has cohabited with you in a conjugal relationship for the 12-month period ending at that time, or who is a parent of your child.
- A short separation does not end common-law status unless you live separate and apart for at least 90 days because the relationship broke down.
- You must tell the CRA about a change in marital status by the end of the month after the change.
Couples are often surprised that the CRA can treat them as a family unit even though they never married.
This article explains how the CRA and the Income Tax Act describe a common-law partner, how the start and end dates work, and what to do when your relationship changes. For the exact effect on your benefit amounts, confirm the figures with the CRA or an accountant.
Who counts as a common-law partner for tax purposes
Under the Income Tax Act, a common-law partner is someone who cohabits with you in a conjugal relationship and has done so throughout the 12-month period ending at that time, or who is a parent of your child.
The CRA describes living common-law as being in a conjugal relationship with a person who is not your married spouse, where the person has lived with you for at least 12 continuous months, is the parent of your child by birth or adoption, or has custody and control of your child who is wholly dependent on them.
In plain terms, you do not need a ceremony or a registration. The relationship and the way you live are what count.
When status starts and when it ends
Once a couple cohabits, they are deemed to keep cohabiting unless they live separate and apart for at least 90 days because of a breakdown of the relationship. A brief argument and a few nights apart do not by themselves end common-law status for tax purposes.
For reporting purposes, the CRA treats a separation as a change once it has lasted more than 90 days because of a breakdown in the relationship. You must tell the CRA about a change in marital status by the end of the month after the change.
Because the dates matter, keep a note of when you moved in together and when you began living separate and apart.
When you must tell the CRA about a change in marital status
You must tell the CRA about a change in marital status by the end of the month after the change. A separation counts once it has lasted more than 90 days because of a breakdown in the relationship.
How a change in status affects the benefits you receive, including the Canada Child Benefit and the GST/HST credit, depends on your situation and your numbers. It is worth checking the CRA's own guidance or confirming with a lawyer or an accountant before you rely on any estimate.
The same couple can be treated differently in different areas
Being common-law for tax purposes does not automatically mean you are spouses for every other purpose. Different laws use different tests, as this comparison shows.
| Area | Cohabitation test |
|---|---|
| Federal income tax | Conjugal relationship throughout a 12-month period, or a parent of your child |
| Immigration | Cohabitation in a conjugal relationship for at least one year |
| Spousal support in Ontario | Continuous cohabitation for at least three years, or some permanence with a child |
So a couple may be common-law for the CRA but not yet have a spousal support claim under Ontario law, or the other way around.
What to do next
- Write down the date you started living together and the date you separated, if you did.
- Tell the CRA about the change in marital status by the end of the month after the change.
- Check your Canada Child Benefit and GST/HST credit amounts after any change.
- Keep records, such as leases and bills, that show when and where you lived.
- If you disagree about dates or about who qualifies, talk to an accountant or a family lawyer.
Frequently asked questions
When does the CRA treat us as common-law?
Generally when you have cohabited in a conjugal relationship throughout the 12-month period ending at that time, or when you are a parent of the same child. The CRA also lists related situations involving a child's custody and dependency.
A short separation happened. Did our status end?
Not necessarily. Couples are deemed to keep cohabiting unless they live separate and apart for at least 90 days because of a breakdown of the relationship.
By when do I report a separation to the CRA?
You must tell the CRA by the end of the month after the change in marital status. A separation counts once it has lasted more than 90 days because of a breakdown in the relationship.
Will being common-law lower my child benefit?
It depends on your family income and circumstances, so no general answer is safe. Check the CRA's guidance or ask an accountant to run your numbers.
Sources
- Family Law Act, R.S.O. 1990, c. F.3, s. 29 (e-Laws) — Ontario e-Laws
- Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 248(1) "common-law partner" — Justice Laws (federal)
- Canada Revenue Agency – Marital status — canada.ca
- Canada Revenue Agency – Change your marital status — canada.ca
- Immigration and Refugee Protection Regulations, SOR/2002-227, s. 1(1) — Justice Laws (federal)
Links go to official government, court and regulator pages. The law changes — confirm you are reading the current version.
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