Tax Guide/Life events
Marriage and common-law status
Updated November 4, 2026
For tax purposes, you are generally common-law after living together in a conjugal relationship for 12 continuous months, or sooner if you have a child together or share custody.
What changes
- Benefits are now based on family income, so payments may fall.
- You can share or transfer some credits.
- Your spouse's home ownership affects first-time buyer tests.
- Spouses can roll over RRSPs and some property at death.
Tell the CRA by the end of the month after your status changes. Using the wrong status can result in you having to repay benefits.