Requirement to Report to CRA
Your marital status has an impact on your tax situation and the benefits you may receive from the government. Through the filing of a T1 personal income tax return annually, taxpayers report their income and provide CRA with information that is used to determine eligibility for certain benefits such as the goods and services tax/harmonized sales tax (GST/HST) credit and the Canada Child Tax Benefit (CCB).
If your marital status changes, you must let the CRA know by the end of the month following the month in which your status changed. For example, when a marriage or relationship breakdown occurs, your marital status has changed and you must inform the CRA within the prescribed timeframe. However, you do not need to inform CRA of your separation until you have been separated for more than 90 consecutive days due to a relationship breakdown. Once the 90 days separation (due to relationship breakdown) has occurred, the effective day of your separated status is the date you started living separate and apart.
Once CRA has been informed of your change in marital status, they can recalculate your benefits taking into account your new marital status and your new adjusted family net income. Your new marital status may change the number of children in your care (for example a new shared custody arrangement or a new child in your care). This change in status can affect the amount of CCB and GST/HST credits you receive and the payments/credit will be adjusted the month following your martial changes. You should also ensure any changes to banking information are updated with CRA.
You can inform CRA of your change in marital status in any one of the following ways:
- online: Log into MyBenifits (or My CRA on their mobile apps page) or long into My Account;
- over the phone: Call the CRA at 1-800-387-1193
- by mail: Fill out Form RC64, Marital Status Change and send it to the CRA.