Separation and divorce

For tax purposes, you are generally separated after living apart for 90 days because of a relationship breakdown.

What to review

• Tell the CRA. Benefits can change based on your new income.
• Custody: benefits and credits depend on where your child lives. Shared custody has specific rules.
• Support: treatment differs by type. See spousal and child support.
• Eligible dependant: a single parent may be able to claim this amount.
• Property: RRSPs and other assets can often move between spouses without immediate tax under a written agreement.

Speak with a lawyer and a tax professional before signing. Tax results are much harder to fix after an agreement is final.