Marital status

In the "Information about you" area, tick the box that applied to your status on December 31, 2012. 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.

Note
If your marital status changes during the year, and you are entitled to any Canada child tax benefit (CCTB) payments, GST/HST credit, 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, in the case of separation, do not notify us until you have been separated for more than 90 consecutive days. Let us know by going to My Account, by sending us a completed Form RC65, Marital Status Change, or by calling 1-800-387-1193.

Spouse
This applies to a person to whom you are legally married.

Common-law partner
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:

In addition, an individual immediately becomes your common-law partner if you previously lived together in a conjugal relationship for at least 12 continuous months and you have resumed living together in such a relationship. Under proposed changes, this condition will no longer exist. The effect of this proposed change is that a person (other than a person described in b) or c)) will be your common-law partner only after your current relationship with that person has lasted at least 12 continuous months. This proposed change will apply to 2001 and later years.

Note
The term "12 continuous months" in this definition includes any period that you were separated for less than 90 days because of a breakdown in the relationship. For instance, if you and your spouse or common-law partner were separated for two months during the year, but reconciled before the end of the year, you are still considered to be married or living common-law for income tax purposes.

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 2012 (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 2012. 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 2012. 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 certain credits and benefits.

Your spouse's or common-law partner's UCCB repayment
Enter 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 certain 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