When you move in with a partner, your relationship status matters to the Canada Revenue Agency (CRA) even if you don't get married. Once you've lived together for 12 consecutive months (or you have a child together), the CRA considers you common-law partners for tax purposes. This changes which credits and benefits you can claim, how much household income you report, and whether certain deductions are available to you. Understanding these changes helps you avoid overpaying or underpaying taxes. The CRA doesn't care about your marital certificate. What matters is how you live together. Here are the key rules: - Common-law status kicks in after 12 months of continuous cohabitation with a partner of any gender - Having a child together automatically makes you common-law partners, even if you haven't lived together for 12 months - The date matters: The CRA considers you common-law partners starting on the first day of the 13th month you lived together - If you separate, the relationship ends on the day you stop living together Once you're common-law partners, the CRA treats you almost the same as married couples for tax purposes.
The CRA considers you common-law partners after you've lived together for 12 consecutive months, or if you have a child together regardless of how long you've lived together. This status begins on the first day of the 13th month of continuous cohabitation.
Yes, you can claim the spousal amount if your partner's net income is below a certain threshold (roughly $15,705 for 2026). The spousal amount applies the same way for common-law partners as it does for married couples.
Your CCB is based on your household net income. If your partner earns more than you, your combined household income may be higher, which could reduce your benefit amount. Check your CRA My Account after reporting your change in relationship status.
A spousal RRSP can be a smart strategy if one partner earns significantly more than the other, as it allows income-splitting in retirement. Review your household income and retirement goals with a tax professional to see if this applies to you.
You should report your change in marital status to the CRA when you file your next tax return. You can also update your information in CRA My Account, though the official status change takes effect on the date the CRA recognizes it.