ARCHIVED - Step 1 - Identification

It is important that you complete the entire identification area of your return. We need this information to calculate your goods and services tax (GST) credit, and any benefit you may be entitled to under the Child Tax Benefit Program. If you provide incomplete or incorrect information, the processing of your return, and any refund, credit, or benefit to which you may be entitled will be delayed.

Label - If you have a personalized identification label, attach it to your return. If your name or address is incorrect, put a line through the wrong information, and print your changes on the label. For any other correction, make your change in the appropriate area on your return.

Spouse - The term spouse used throughout this guide applies to a legally married spouse and a common-law spouse. A common-law spouse is a person of the opposite sex who, at that particular time in 1995, lived with you in a common-law relationship, and:

• had been living with you in such a relationship for at least 12 continuous months, or had previously lived with you in such a relationship for at least 12 continuous months (when you calculate the 12 continuous months, include any period of separation of less than 90 days); or
• is the natural or adoptive parent (legal or in fact) of your child.

Once either of these two situations applies, we consider you to have a common-law spouse, except for any period that you were separated for 90 days or more because of a breakdown in the relationship.

Example 1

On May 1, 1992, Bruce and Kimberly, who have no children, began to live together in a common-law relationship. On July 15, 1993, they separated because of a breakdown in their relationship. On February 27, 1995, they began to live together again. We consider Bruce and Kimberly to be spouses as of February 27, 1995, the date they reconciled. This is because they once lived together in a common-law relationship for 12 continuous months.

Example 2

Cliff and Sandra, who have no children, have been living together in a common-law relationship since April 13, 1994. However, for the months of July 1994 and October 1994 they lived apart because of a breakdown in their relationship. We consider Cliff and Sandra to be spouses as of April 13, 1995. When calculating the 12 continuous months requirement, they have to include the two months they lived apart because each period of separation was less than 90 days.

Province or territory of residence - Enter the province or territory where you lived or of which you were considered to be a factual resident on December 31, 1995. For details, see "Which return should you use?" on page 5 of this guide.

Self-employed - If you were self-employed in 1995, enter the province or territory where your business was located. Only enter a province or territory if you had a permanent business established there.