At any time in 2023, did you and your spouse or common-law partner separate and then get back together?

Your answer to this question helps the Canada Revenue Agency (CRA) determine if you qualify for certain benefits. For example, if you were separated on December 31 and you lived alone for 90 days or more, you won’t be able to claim transfer amounts from your spouse or common-law partner. The CRA will also recalculate any spousal benefits you’d normally get due to the change in your marital status.

If you and your spouse lived separately for less than 90 days and then got back together, your time apart does not have any tax implications, and you’ll be able to file your returns together as you would any other year.

For those in a common-law relationship, the rules are slightly different. If you and your partner were separated for 90 days or more and then reconciled, the CRA no longer considers you to be in a common-law relationship. To regain common-law status, you and your partner will have to live together for a period of 12 consecutive months.