Telling the CRA You've Separated in Ontario: When to Report

Separating from a spouse or partner usually means sorting out the home, the children and the money. One task people often forget is telling the Canada Revenue Agency (CRA). Your marital status affects which benefits you receive and how they are calculated.

This guide explains when the CRA expects a report, how to make it, and what tends to change for child and household benefits. It is general information for Ontario residents, not advice on your own file.

When you should report a separation

The CRA says to report a separation only after you have been separated for more than 90 days because of a breakdown in the relationship. The 90-day figure is about when to report, not about when your status begins. It does not change your start date.

Once you do report, the effective date of your separated status is the day you started living apart. So if you separated on March 3 and are still apart after 90 days, your status is counted from March 3, not from the day you filed.

The deadline and how to report

A marital status change must be reported to the CRA by the end of the month after the month the status changed. Any benefit adjustment starts the month after the status changed. How this deadline fits with the 90-day guidance above depends on your dates, so it is worth confirming with the CRA or an accountant.

You can report the change in any of these ways:

• Through your CRA account.
• By phone at 1-800-959-8281.
• By mailing Form RC65, Marital Status Change.

If you are unsure of your exact separation date, or your former partner disagrees about it, it is worth getting advice before you report, because the date affects your benefits.

What changes for the Canada Child Benefit

The Canada Child Benefit (CCB) goes to the person primarily responsible for the child's care and upbringing. When two parents live with the child, the female parent is presumed to be primarily responsible. How that applies after separation depends on your care arrangement, so it is worth confirming with a lawyer or accountant.

If a child spends between 40% and 60% of the time with each parent, both should apply for the CCB. Each then gets 50% of what they would get with full custody, calculated on their own adjusted family net income. A parent with the child less than 40% of the time is not eligible. Parents must notify the CRA if their shared custody situation changes.

These maximums apply to July 2026 to June 2027, based on 2025 adjusted family net income, and reductions start above an adjusted family net income of $38,237. Amounts are indexed and change every July, so check the CRA for the current year.

The groceries benefit and Ontario sales tax credit

The Canada Groceries and Essentials Benefit (CGEB) replaced the GST/HST credit in July 2026. Only one spouse or partner receives it for a couple, and each eligible parent in a shared custody arrangement may get half of the CGEB for that child. Older material that refers to the GST/HST credit is out of date.

The Ontario sales tax credit is not paid with the CGEB. It is issued separately as part of the Ontario trillium benefit.

Common-law status and what to do next

If you are common-law, a short break does not necessarily restart the clock. For CRA purposes, the 12 continuous months of living together needed to be common-law partners includes any period you were separated for less than 90 days because of a relationship breakdown.

• Write down the day you and your partner started living apart.
• Count whether you have been apart for more than 90 days.
• Report the change by the end of the month after the month your status changed, using your CRA account, phone or Form RC65.
• If children split time between homes, work out the approximate percentage of time with each parent.
• Watch for changes to your benefit payments and tell the CRA if your shared custody situation changes.
• Ask a lawyer or accountant if your separation date or care arrangement is disputed.

Frequently asked questions