Marital status

Tick the box that applied to your status on December 31, 2019. Tick "Married" if you had a spouse, "Living common-law" if you had a common-law partner, or one of the other boxes if neither of the first 2 applied. 

"Married" means you have a spouse. This applies only to a person to whom you are legally married.

"Living common-law" means you are living with a person who is not your spouse, but with whom you have a conjugal relationship, and to whom at least one of the following situations applies:

1. They have 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.

2. They are the parent of your child by birth or adoption.
3. They have 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 that person for support.

“Widowed” means that you had a spouse or common-law partner who is now deceased.

“Divorced” means that you have legally been divorced from your former spouse.

“Single” should be chosen when none of the other marital status options apply to you.

Completing your tax return

Enter on page 1 of your income tax return the following information about your spouse or common-law partner, if applicable:

• your spouse or common-law partner's social insurance number
• their first name
• their net income for 2019 (line 23600 of their tax return, or the amount 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 2019. Tick the corresponding box in this 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, they may still have to file a tax return for 2019. 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 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 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 credits and benefits.

Your spouse or common-law partner was self-employed in 2019 
Tick the corresponding box in this area. If your spouse or common law partner carried on a business in 2019 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2019 has to be filed on or before June 15, 2020.

Forms and publications

• Income Tax Package - Guide, return, and schedules 
• Booklet T4114, Canada Child Benefits
• Booklet RC4210, GST/HST Credit
• Form RC65, Marital Status Change