Getting Together or Splitting Up?
No longer should you wait until you file your
tax return to tell Canada Revenue Agency (CRA) that your
marital status has changed. It is beneficial to inform them
immediately after the change occurs.
First you must know when CRA considers
your marital status to have changed:
You have been co-habiting in a conjugal
relationship for 12 months
You are the parents of a child born
of the relationship
You get married
You separate for more than 90 days (voluntary
Under these circumstances, CRA considers your
marital status to have changed.
If any of these “events” have
occurred, you must advise CRA as it will affect and possibly
reduce your Child Tax Benefit and GST entitlements,
effective the first of the month following the change.
As benefits are based on “family”
vs “individual income”, the amount received
will change with the alteration of an individuals marital
status. Having said this, many people are finding that they
must repay overpayments of GST and CTB
received after the “event” because they overlooked
immediately advising CRA of their change in marital status.
Similarly, in the event of relationship breakdown,
GST & CTB benefits can increase as
they are now based on “individual” income instead
of “family” income after the breakdown of the
A Change in Marital Status Form (RC65)
is available to clients and can be completed and filed on
the client’s behalf. Prompt filing of this form typically
avoids a situation where you are required to repay CTB or
Disclaimer: Given the complexity
of tax legislation and the general nature of the following
information, no action should be undertaken without appropriate
due diligence. Neither AccuTax Financial Services Inc. nor
R.D. (Ron) Van Rooyen accepts any contractual, tortuous
or other form of liability for the content of this information
or any consequences arising from its use.
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