Supporting documents

The Canada Revenue Agency (CRA) requests supporting documents to review:

Supporting documents need to apply to the entire period being reviewed.

Marital status

If your marital status changes, it can affect the amount of benefits and credits you receive.

To help us determine your marital status, your documents should show that there has been a change to your situation. For example, a rental agreement showing both your name and your spouse's or common-law partner's name, and one, dated after the separation, in your name only.

The following documents can help to support a change to your marital status:

  • property tax bills
  • mortgage papers
  • rental or lease agreement
  • insurance policies
  • household bills (gas, electricity, cable television, telephone)
  • medical or dental plan
  • registered retirement savings plan or employment pension plan
  • driver's license or vehicle registration (front and back)
  • car insurance
  • credit card statements
  • any other document or information that shows a change to your marital status

If you cannot provide any of the above documents, the CRA will accept a letter from two different third parties who have personal knowledge of your situation during the period being reviewed. The letters must include:

  • name and signature of the writer
  • profession of the writer
  • writer's contact information, including address and telephone number
  • period(s) of your separation

Examples of a third party

  • employer
  • landlord
  • social worker
  • school authority
  • band council
  • shelter
  • community support organization
  • resettlement worker/sponsor
  • insurance company
  • clergy
  • medical doctor
  • nursing station
  • lawyer
  • notary (only in the province of Quebec)

Residency

The CRA might need to confirm that you are considered a resident of Canada for tax purposes.

We may ask you to fill out and send Form NR73, Determination of Residency Status (Leaving Canada), which asks for the following information:

  • the purpose of your stay outside Canada
  • a list of the ties you kept in Canada during any absence, such as:
    • health care coverage
    • driver's license
    • availability of a residence
    • memberships in social or professional organizations
    • bank accounts
  • other ties to Canada and abroad

Primary caregiver

The primary caregiver must live with the child and be the person who is primarily responsible for the care and upbringing of the child.

The following documents can help to show that you are the primary caregiver and that the child lived with you during the period that we are reviewing:

  • Proof of birth for the child
  • a letter from the nursery or school authority showing the contact information on file for the child
  • a letter from your family doctor or dentist confirming the child is under their care and who the child lives with
  • a copy of the child's report card, showing the contact information on file for the child
  • a copy of the child's school registration or enrolment document, or information or emergency contact sheet, signed and certified by the school to be a true copy
  • if your child is being home-schooled, a letter from the school board or appropriate educational authority confirming that you have a home school arrangement
  • a registration form or a receipt from an activity or club the child was enrolled in
  • a complete and signed court order, decree, or separation agreement; the document must explain the type of custody arrangement you have (for example, shared custody) and clearly show the living arrangements for the child
  • any other document showing that the child lived with you during the period being reviewed

Citizenship/Immigration Status

Canadian citizenship:

  • Canadian birth certificate
  • Canadian citizenship card
  • Commemorative certificate of citizenship (paper version)
  • Canadian passport
  • hospital record of birth or record of the physician, nurse, or midwife who attended the birth

Permanent resident (landed immigrant), a temporary resident or a protected person (Convention refugee):

  • record of landing
  • permanent resident card (front and back)
  • confirmation of permanent residence
  • visitor's record
  • employment authorization or work permit
  • student authorization or study permit
  • temporary resident permit (other than one that states "does not confer status" or "does not confer temporary resident status")
  • Minister's permit or extension to a Minister permit
  • notice of decision from the Immigration and Refugee Board granting convention refugee status
  • letter from Immigration, Refugees and Citizenship Canada giving protected person status as a result of a positive pre-removal risk assessment
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