Marital status

Tick the box on your return that applied to your marital status on December 31, 2022.

Tick Married if you had a spouse, Living common-law if you had a common-law partner, or one of the other boxes if the first two did not apply to you. 

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

• 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 them for support

Separated means that you have been living apart from your spouse or common-law partner because of a breakdown in the relationship for a period of at least 90 days. 

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 file 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 you marital status to ''separated'' using the first day of the 90-day period as your date of separation. Complete and send Form RC65, Marital Status Change to the CRA. 

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.

Completing your tax return

Your spouse's or common-law partner's information

Enter on page 1 of your 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 2022 (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 2022 (tick the corresponding box in this area)

Your spouse's or common-law partner's net income

Even though you enter your spouse's or common-law partner's net income on your tax return, they may still have to file a tax return for 2022. 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 2022

Tick the corresponding box in this area. If your spouse or common-law partner carried on a business in 2022 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2022 has to be filed on or before June 15, 2023.

Forms and publications

• Income Tax Package – Guide, return, and schedules 
• Booklet T4114, Canada Child Benefit and related provincial and territorial programs 
• Booklet RC4210, GST/HST Credit
• Form RC65, Marital Status Change