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You count as separated after 90 days apart, and you should tell the CRA by the end of the following month. Child support under agreements made after April 1997 isn't taxable for the person who receives it.
In Canada you are treated as separated once you have lived apart for at least 90 days because the relationship broke down. Tell the CRA by the end of the month after that, and your benefits are then worked out from your own income. Child support, spousal support and property each follow their own tax rules.
When does the CRA treat me as separated?
You’re treated as separated after 90 days apart because of a breakdown in the relationship. The CRA’s marital status page defines it this way:
Separated means that you have been living apart from your spouse or common-law partner because of a breakdown in the relationship for a period of at least 90 days.
Marital status, canada.ca
Living apart for work, school or health reasons doesn’t count, since the test is a breakdown in the relationship. The same CRA page says to wait at least 90 days before you report a separation.
What do I tell the CRA, and when?
Tell the CRA by the end of the month after that, as it affects benefits like the Canada Child Benefit and the GST/HST credit. After that the benefit is worked out from your income alone. Try the child benefit calculator with your new numbers, and see child benefits and credits by age if kids are involved.
The year you separate can be tricky. The CRA says you choose the status that applied on December 31. If you file before a 90-day separation period ends and that period includes December 31, report married or common-law. If you stay apart for the full 90 days after filing, you change your status to separated, using the first day of the separation as the date, and you may need to file an amended return.
How are child support and spousal support taxed?
Child support under an agreement made after April 1997 isn’t taxable to the person who gets it, and it isn’t deductible for the person who pays it. Spousal support is treated differently: it’s usually income for the recipient and a deduction for the payer, if it meets the rules. A lawyer or an accountant should read your agreement. The guide to choosing a tax preparer can help you pick one.
What happens to the house and other property?
Dividing property between spouses doesn’t usually trigger tax at the time of transfer, but selling a home or investments afterwards can. Review the capital gains calculator and the property and tax guide. If the family home is being sold, the article on what you keep when you sell a home shows how the numbers work.
Why not wait to update my status?
Because the CRA recalculates your benefits using your new status, and a payment you shouldn’t have received may have to be paid back. Update your status as soon as the 90 days are up.
Which papers should I pull together?
Start with the document checklist, then look at the tax calendar and the filing guide. Provincial rules on property and support differ, and the province index is the quickest way to find yours.
This is a general overview, written for no one in particular, so it can’t replace advice on your own situation. We don’t prepare returns or act for the CRA. Your agreement, your province and your family can all change the answer, and a CRA letter beats this page if the two disagree.
Frequently asked questions
When should I tell the CRA I'm separated?
Once you've been separated for 90 days or more, by the end of the month after that. Report the change in marital status so your benefits are recalculated.
Is child support taxable?
For agreements made after April 1997, no. The payer can't deduct it and the recipient doesn't report it.
Is spousal support taxable?
Often yes, for the person who receives it, and deductible for the person who pays it. The details depend on your agreement and the dates.
Can I still claim credits for my spouse?
Not once you're separated for 90 days or more, but some credits for a child or support payments may apply.
What marital status do I report on my return in the year I separate?
The CRA says to choose the status that applied on December 31. If you file before a 90-day separation that includes December 31 has ended, report married or common-law, then update it and amend your return if you stay apart.