# Common Law on Tax Return



## Barbora (Nov 10, 2012)

Hi there!

I was wondering of someone could help me with this. 

Can I list common law relationship on my tax return for 2012 if I moved in with my boyfriend on January 2012? (Technically we moved in on January 3rd, but we rented our apartment from January 1st)

Does CRA need any prove of the common law relationship? 

Thank you!


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## stardancer (Apr 26, 2009)

You are considered c/l by CRA if you have co-habitated for 12 months UNLESS you have a child together, in which case you are considered c/l from the date of birth or the date of beginning to live together.

If you moved in together on Jan 3, 2012, then you are c/l on 2 Jan 2013, so you do not have to declare c/l until your 2013 return unless a child is involved. You should let GST and ON Trillium Benefit (if you live in Ontario) know if either of you receive those benefits, because their time period is 90 days, not 12 months.

Generally, CRA doesn't request proof of the beginning of a c/l relationship, as your tax returns would show the same address. It's when you split that CRA might get antsy, especially if a child is involved.


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## marina628 (Dec 14, 2010)

When they ask her marital status as of December 31,2012 don't she have to say common law and disclose that date which would affect 2012 taxes?


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## stardancer (Apr 26, 2009)

On Dec 31, 2012, they were living together but the 12 month period had not yet expired. The 12 month period won't expire until 2 Jan 2013. Yes, they can declare c/l as of 31 Dec 2012 if they choose to, but technically they don't have to.


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## TaxGuy (Apr 7, 2009)

I agree with Stardancer. If you started living together in 2012, then you don't report until 2013.


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## w0nger (Mar 15, 2010)

other than income splittling, are there any advantages to reporting common-law status?


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## sprocket1200 (Aug 21, 2009)

you get half regardless. doesn't matter what cra thinks!


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