Marital status
Tick the box on your return that applies to your marital status on December 31, 2025.
Married means that you have a spouse. This term only applies to a person you are legally married to.
Living common-law means that you are living in a conjugal relationship with a person who is not your married spouse and at least one of the following conditions applies:
- This person has been living with you in a conjugal relationship for at least 12 continuous months
Note
In this definition, 12 continuous months includes any period you were separated for less than 90 days because of a breakdown in the relationship.
- This person is the parent of your child by birth or adoption
- This person 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 this person for support
Note
You are still considered to have a spouse or common-law partner if you were separated involuntarily and not because of a breakdown in your relationship. An involuntary separation could happen when one spouse or common-law partner is living away for work, school or health reasons, or is incarcerated.
Once you have been separated for 90 days because of a breakdown in the relationship, the effective date of your separated status is the day you started living apart.
If you are filing your return before your 90-day separation period is over and that period includes December 31, enter your marital status as married or living common-law, as applicable.
If, after filing your return, you continue to live separate and apart from your spouse or common-law partner and you have been living this way for at least 90 days, you have to change your marital status to separated using the first day of the 90-day period as your date of separation. See Digital services for individuals for ways to change your marital status online or complete and send Form RC65, Marital Status Change, to the CRA.
Note
You must file an amended return to adjust your entitlement for any amounts claimed or to apply for amounts that you may not have been entitled to when you were married or living common-law.
Widowed means that you had a spouse or common-law partner who is now deceased.
Divorced means that you are legally divorced from your former spouse.
Single means that none of the other marital statuses applies to you.
If your marital status changed
You must tell the CRA about your new marital status by the end of the following month after your status changed.
If your marital status changed in 2025, enter the date of change on page 1 of your return.
Note
If your marital status changed to separated, you must wait at least 90 days before informing the CRA. Once you have been separated for 90 days because of a breakdown in the relationship, the effective date of your separated status is the day that you started living apart.
The CRA will recalculate your benefits and credits based on your new marital status to determine if you received too much or too little. You can use the Child and family benefits calculator to estimate which benefits you may be eligible for, and how much, using your new marital status.
Completing your tax return
Your spouse's or common-law partner's information
Enter on page 1 of your return the following information and amounts that are reported on your spouse or common-law partner's return, if applicable:
- their first name
- their social insurance number, temporary tax number, or individual tax number
- their net income for 2025 (line 23600 of their return, or the amount that it would be if they filed a return, even if it is zero)
- the amount of universal child care benefits (UCCB) included on line 11700 of their return
- the amount of UCCB repayment included on line 21300 of their return
- whether they were self-employed in 2025 (tick the corresponding box in this area)
Your spouse's or common-law partner's net income
Your spouse or common-law partner may still have to file a 2025 return even if you enter their amounts on page 1 of your return. See Who has to file a return.
Your spouse's or common-law partner's universal child care benefit (UCCB)
This is the amount on line 11700 of your spouse's or common-law partner's return, or the amount that it would be if they filed a return. Although this amount is included in your spouse's or common-law partner's net income, the CRA will subtract this amount in the calculation of certain credits and benefits.
Your spouse's or common-law partner's UCCB repayment
Claim the amount from line 21300 of your spouse's or common law partner's return, or the amount it would be if they filed a return. Although this amount is deducted in the calculation of your spouse's or common-law partner's net income, the CRA will add this amount to calculate certain credits and benefits.
Your spouse or common-law partner was self-employed in 2025
Tick this box if your spouse or common-law partner was self-employed in 2025. If your spouse or common-law partner carried on a business in 2025 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2025 has to be filed on or before June 15, 2026.