When you begin living common-law with a partner in Canada, the Canada Revenue Agency (CRA) considers you a common-law couple for tax purposes after 12 consecutive months of cohabitation. This change affects which tax credits you can claim, your dependent status, and how your household income is calculated for means-tested benefits. Understanding these changes helps you file accurately and claim all credits you're entitled to. The CRA views you as common-law partners if you've lived together in a conjugal relationship for at least 12 months, or if you have a child together (biological or adopted), even if you haven't hit the 12-month mark yet. Once this status is established, it stays in effect until you separate for at least 90 consecutive days. This definition matters because it changes your marital status on your tax return, which directly affects: Spousal tax credits and amounts Eligible dependent claims Income-splitting eligibility for certain benefits Whether your partner's income affects your credits Once you're common-law, you may be able to claim the spousal amount on your tax return if your partner's net income is below a certain threshold (for 2026, approximately $16,000).
The CRA considers you common-law after 12 consecutive months of living together in a conjugal relationship, or immediately if you have a child together. Once established, this status continues until you separate for at least 90 consecutive days.
No, only one partner can claim the spousal amount for the other in any given year. You'll need to decide which partner benefits more from the claim based on each person's tax situation.
Once you're common-law, the benefit is calculated using combined family net income. If your new partner has higher income, your CCB amount may decrease or you may no longer qualify.
You don't need to file a separate form. Simply update your marital status to common-law when you file your next tax return. Notify Service Canada directly if you receive government benefits like CCB so payments adjust on time.
Your individual contribution limits don't change, but you may now be eligible for spousal RRSP strategies and income-splitting opportunities. Common-law partners are also subject to income attribution rules on certain transfers or loans between partners.