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You count as separated after 90 days apart, and you should tell the CRA by the end of the following month. Child support under agreements made after April 1997 isn't taxable for the person who receives it.
Separation is hard enough without the tax side, but your status changes quickly in the CRA’s eyes, and benefits can be recalculated if you wait too long.
When does it change?
You’re treated as separated after 90 days apart because of a breakdown in the relationship. The CRA’s marital status page defines it this way:
Separated means that you have been living apart from your spouse or common-law partner because of a breakdown in the relationship for a period of at least 90 days.
Marital status, canada.ca
Tell the CRA by the end of the month after that, as it affects benefits like the Canada Child Benefit and the GST/HST credit. After that the benefit is worked out from your income alone. Try the child benefit calculator with your new numbers. Living apart for work, school or health reasons doesn’t count, because the test is a breakdown in the relationship.
What about support payments?
Child support under an agreement made after April 1997 isn’t taxable to the person who gets it, and it isn’t deductible for the person who pays it. Spousal support is treated differently: it’s usually income for the recipient and a deduction for the payer, if it meets the rules. A lawyer or an accountant should read your agreement. The guide to choosing a tax preparer can help you pick one.
What about property?
Dividing property between spouses doesn’t usually trigger tax at the time of transfer, but selling a home or investments afterwards can. Review the capital gains calculator and the property and tax guide.
Why not wait?
Because the CRA recalculates your benefits using your new status, and a payment you shouldn’t have received may have to be paid back. Update your status as soon as the 90 days are up.
Before you act on this page
You’re reading a general overview, and it can’t see your slips, your province or your family, so you shouldn’t treat it as advice for your own return. If anything here doesn’t match a letter from the CRA, the letter wins.
Stuck?
Ask a qualified preparer or the CRA itself, and keep the document checklist, the tax calendar and the filing guide close by. Not sure which province’s rules apply to you? The province index lists them all.
Frequently asked questions
When should I tell the CRA?
Once you've been separated for 90 days or more, by the end of the month after that. Report the change in marital status so your benefits are recalculated.
Is child support taxable?
For agreements made after April 1997, no. The payer can't deduct it and the recipient doesn't report it.
Is spousal support taxable?
Often yes, for the person who receives it, and deductible for the person who pays it. The details depend on your agreement and the dates.
Can I still claim credits for my spouse?
Not once you're separated for 90 days or more, but some credits for a child or support payments may apply.