In the "Information about you" area, tick the box that applied to your status on December 31, 2014. Tick "Married" if you had a spouse, or "Living common-law" if you had a common-law partner. You still have a spouse or common-law partner if you were living apart for reasons other than a breakdown in your relationship.
Tick one of the other boxes only if neither of the first two situations applied.
If your marital status changes during the year and you are entitled to any Canada child tax benefit (CCTB) payments, GST/HST credit payments, or working income tax benefit (WITB) advance payments, you must tell us by the end of the month following the month in which your status changes. However, if you are separated, do not notify us until you have been separated for more than 90 consecutive days. Let us know by going to My Account, by calling 1-800-387-1193, or by sending us a completed Form RC65, Marital Status Change.
This applies to a person to whom you are legally married.
This applies to a person who is not your spouse, with whom you are living in a conjugal relationship, and to whom at least one of the following situations applies. He or she:
- has been living with you in a conjugal relationship, and this current relationship has lasted at least 12 continuous months;
In this definition, 12 continuous months includes any period you were separated for less than 90 days because of a breakdown in the relationship.
- is the parent of your child by birth or adoption; or
- has custody and control of your child (or had custody and control immediately before the child turned 19 years of age) and your child is wholly dependent on that person for support.
Completing your tax return
Spouse's or common-law partner's information - Enter on page 1 the following information about your spouse or common-law partner:
- your spouse or common-law partner's social insurance number
- his or her first name
- his or her net income for 2014 (line 236 of his or her tax return, or the amount it would be if he or she filed a return even if it is zero)
- the amount of universal child care benefits (UCCB) included on line 117 of his or her return
- the amount of UCCB repayment included on line 213 of his or her return
- whether he or she was self-employed in 2014. Tick the box in the "Information about your spouse or common-law partner" area.
Your spouse's or common-law partner's net income
Even though you show your spouse's or common-law partner's net income on your tax return, he or she may still have to file a tax return for 2014. See Do you have to file a return?
Your spouse's or common-law partner's universal child care benefit (UCCB)
This is the amount on line 117 of your spouse's or common-law partner's return, or the amount that it would be if he or she filed a return. Although this amount is included in your spouse's or common-law partner's net income, we will subtract this amount in the calculation of credits and benefits.
Your spouse's or common-law partner's UCCB repayment
Claim the amount from line 213 of your spouse's or common law partner's return, or the amount it would be if he or she filed a return. Although this amount is deducted in the calculation of your spouse's or common law partner's net income, we will add this amount to calculate credits and benefits.
Forms and publications
- General income tax and benefit package - Guide, return and schedules
- Booklet T4114, Canada Child Benefits
- Booklet RC4210, GST/HST Credit
- Form RC65, Marital Status Change
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