Separation and Taxes in Ontario: What to Tell the CRA

Separation changes more than where you live. Your marital status is used by the Canada Revenue Agency (CRA) for family-based benefits, so it is worth telling them at the right time.

This article covers when to report a separation, how to do it, and how child benefits can change. For how your own tax return should be completed, an accountant can confirm the details.

When to 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 effective date of your separated status is the day you started living apart.

A marital status change must be reported to the CRA by the end of the month after the month the status changed. You can report it through your CRA account, by phone at 1-800-959-8281, or by mailing Form RC65, Marital Status Change. Any benefit adjustment starts the month after the status changed. How the 90-day wait and the reporting deadline fit together depends on your situation, so it is worth confirming with the CRA or a lawyer before you decide when to report.

How to report it

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

Common-law partners and the 90-day rule

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. A short split followed by a reunion therefore does not necessarily restart the count.

Child benefits after separation

The Canada Child Benefit 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.

When a child spends between 40% and 60% of the time with each parent, both should apply, and each 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, and parents must notify the CRA if their shared custody situation changes.

For July 2026 to June 2027, based on 2025 adjusted family net income, the maximum is $8,157 per year ($679.75 per month) for each child under 6, and $6,883 per year ($573.58 per month) for each child aged 6 to 17. Reductions start above an adjusted family net income of $38,237. These amounts change each year.

The Canada Groceries and Essentials Benefit replaced the GST/HST credit in July 2026. Only one spouse or partner gets it for a couple, and each eligible parent in a shared custody arrangement may get half of the benefit for that child. The Ontario sales tax credit is not paid with it, but is issued separately as part of the Ontario trillium benefit.

What to do next

• Write down the day you started living apart, since the CRA treats it as the effective date.
• Check when to report the change to the CRA, because how the reporting timing applies depends on your situation, so it is worth confirming with a lawyer.
• Work out your parenting schedule, because the share of time with each parent affects child benefits.
• Report changes through your CRA account, by phone, or on Form RC65.
• Ask an accountant how separation affects your own tax return, and a lawyer about support and property.

Frequently asked questions