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Marital status In the Information about you area, tick the box that applied to your marital status on December 31, 2010. Tick "Married" if you had a spouse or "Living common-law" if you had a common-law partner. You still have a spouse or common-law partner if you were living apart for reasons other than a breakdown in your relationship.
Tick one of the other boxes only if married or living common law do not apply to you.
If your marital status changes during the year, and you are entitled to any GST/HST credit, Universal Child Care Benefit, or Canada Child Tax Benefit payments, or Working Income Tax Benefit (WITB) advance payments, be sure to let us know and send us a completed Form RC65, Marital Status Change.
This applies to a person to whom you are legally married.
This applies to a person who is not your spouse (see above), with whom you are living in a conjugal relationship, and to whom at least one of the following situations applies. He or she:
a) has been living with you in a conjugal relationship for at least 12 continuous months;
b) is the parent of your child by birth or adoption; or
c) has custody and control of your child (or had custody and control immediately before the child turned 19 years of age) and your child is wholly dependent on that person for support.
In addition, an individual immediately becomes your common-law partner if you previously lived together in a conjugal relationship for at least 12 continuous months and you have resumed living together in such a relationship. Under proposed changes, this condition will no longer exist. The effect of this proposed change is that a person (other than a person described in b) or c)) will be your common-law partner only after your current relationship with that person has lasted at least 12 continuous months. This proposed change will apply to 2001 and later years.
The term "12 continuous months" in this definition includes any period that you were separated for less than 90 days because of a breakdown in the relationship. For instance, if you and your spouse or common-law partner were separated for two months during the year, but reconciled before the end of the year, you are still considered to be married or living common-law for income tax purposes.
Completing your tax return
Spouse's or common-law partner's information - Enter on page 1 the following information about your spouse or common-law partner:
•Check the box that applies to your marital status
•Your spouse or common-law partner's SIN, if it is not entered on your personal label
•His or her first name
•His or her net income for 2010 (line 236 of his or her tax return, even if it is zero)
•Indicate the amount of Universal Child Care Benefits included on line 117 of his or her return
•Indicate the amount of Universal Child Care Benefit repayment included on line 213 of his or her return
•Indicate whether he or she was self-employed in 2010 by checking the box in the Information about your spouse or common-law partner area.
Your spouse's or common-law partner's net income
Even though you show your spouse's or common-law partner's net income on your tax return, he or she may still have to file a tax return for 2010. See Do you have to file a tax return?
Your spouse's or common-law partner's Universal Child Care Benefit
This is the amount on line 117 of your spouse's or common-law partner's return, or the amount that it would be if he or she filed a return. Although this amount is included in your spouse's or common-law partner's net income, we will subtract this amount in the calculation of certain credits and benefits.