Telling the CRA You Separated in Ontario: Timing and Benefits

Separating from a spouse or partner brings a long list of tasks, and telling the Canada Revenue Agency is one that is easy to miss. Your marital status affects the benefits you receive, so getting the timing right can prevent overpayments or gaps later.

This article explains when to report a separation, how to do it, and what usually changes for child and credit payments. It also explains why the CRA's view of your separation is not the same as the date that matters for property or divorce in Ontario.

When does the CRA treat you as separated?

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.

There is a related rule for common-law status. 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. So a short break does not necessarily restart the clock.

The deadline and how to report

A change in marital status 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.

You can report the change in any of three ways:

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

Have the date you started living apart ready before you report, since that becomes the effective date.

What changes for the Canada Child Benefit

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.

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

These maximums apply for July 2026 to June 2027, based on 2025 adjusted family net income, and reductions start above an AFNI of $38,237. The amounts are indexed, so they change each July.

Groceries benefit and the Ontario sales tax credit

The Canada Groceries and Essentials Benefit (CGEB) 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 CGEB for that child.

The Ontario sales tax credit is not paid with the CGEB. It is issued separately as part of the Ontario trillium benefit. If you see older material that mentions the GST/HST credit, it is out of date.

CRA separation is not the same as the legal separation date, and what to do next

The CRA's rules are for tax and benefit purposes only. For dividing property, the valuation date is the earliest of several dates, the first being the date the spouses separate with no reasonable prospect of living together again. For divorce, breakdown is generally established by living separate and apart for at least one year. The dates can differ, so do not assume one answer fits all three.

• Write down the date you started living apart.
• Check whether you have passed the 90-day mark.
• Report by the end of the month after the change.
• If children are involved, work out how time is shared and tell the CRA if it changes.
• Speak with a lawyer about your property and divorce dates.

Ontario's Family Law Information Centres are free services across Ontario that give information about separation, divorce and related family law issues.

Frequently asked questions