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Canada taxes each person separately, but the CRA treats you as a couple after marriage or 12 months of living together. Tell the CRA about the change by the end of the following month, because benefits use your combined income.
Canada taxes each person on their own return, yet your status as a couple still matters. You count as common-law after 12 continuous months of living together in a conjugal relationship, or sooner if you have a child together, and a wedding makes you married straight away. Your status changes which credits you can claim and how much some benefits pay.
When does the CRA treat us as a couple?
For tax purposes, the CRA says you live common-law once you have shared a home for 12 continuous months, or right away if the other person is the parent of your child. It also counts a partner who has custody and control of your child and whom the child depends on for support. A wedding makes you married straight away. Either way, you’re a couple for tax and benefit purposes. Moving in together counts, and plenty of couples forget that, since no paperwork marks the day.
Do we file one joint return?
No. In Canada each of you files a separate return, even though many credits and benefits are worked out from your combined income. Some credits depend on your spouse’s income, and others can be moved between you, so run the numbers with the tax credits calculator and the income tax calculator. If one of you pays for daycare, the child care expense deduction calculator shows what that is worth.
How do I tell the CRA about a new marital status?
Report a change of marital status by the end of the month after it happens. The CRA’s marital status page says the same, and it adds that on your return you choose the status that applied on December 31. Priya and Dev move in together on March 3, 2026, with no kids. They hit 12 months on March 3, 2027, so they report by the end of April.
Which benefits change when we become a couple?
Mostly the ones the CRA calculates from combined family income. See the GST/HST credit calculator and the child benefit calculator, and if kids are in the picture, the article on child benefits and credits by age. Do we pay less tax together? Sometimes. It’s worth checking both returns before you decide who claims what.
What happens if I report late?
The CRA recalculates your benefits using your new status, and that can mean you were paid too much. Owing back a few hundred bucks at tax time is a lot more annoying than a form filed on schedule. The benefits and credits guide explains more.
What should we look at later on?
Once you’re a couple, two options open up for the long run. A spousal RRSP lets the higher earner contribute for the lower earner, and in retirement the pension income splitting calculator shows what moving income between you could save. Neither is urgent in year one, but both are easier to plan before the money is saved.
This page is general information, not tax advice, and it can’t see your slips, your province or your family. We don’t prepare returns or speak for the CRA, and a CRA letter outranks anything here. For a second opinion, ask a qualified preparer or the CRA. Keep the document checklist, the tax calendar and the filing guide nearby, and use the province index if your province has its own rules.
Frequently asked questions
When does the CRA treat us as common-law?
After 12 continuous months living together in a conjugal relationship, or sooner if you have a child together. The CRA also counts a partner who has custody and control of your child.
Do we file one joint return?
No. In Canada each person files their own return, even though many credits and benefits are based on your combined income.
Do I have to tell the CRA?
Yes. Report a change in marital status by the end of the month after it happens, because it affects benefits like the Canada Child Benefit.
Do we pay less tax together?
Sometimes. Credits that depend on a spouse's income can change, and it's worth checking both returns.
Which date decides my marital status on my tax return?
The CRA says to choose the status that applied on December 31 of the tax year. If your status changes later, report the change by the end of the month after it happens.