Common law and CRA, what to do?

[m4ltead4]

Hello, I would appreciate some help on this. My partner and I started living together in July 2022 and became common law automatically on July 1st 2023. However, when filing our taxes for 2022, we filed them as single since a year had not yet passed. As of December 2023, we are gathering documents to apply for Common Law sponsorship. I am not sure whether I need to notify the Canada Revenue Agency (CRA) that we became common law in July 2023 or whether I should fill it out as of December 2023. I spoke with my accountant, and he told me that I need to pay back the Ontario Trillium Benefit and Climate Action Incentive payment I received from July 2023 to now since I am pretty sure my partner also received those benefits, and only one of us can claim them. This happens if I write a letter to the CRA declaring common law on July 2023. However, I am confused because the Statutory Declaration of Common Law form (IM5409) asks whether I have declared our common law union under the Canadian Income Tax Act (T-1 "General Individual Income Tax Return").


My question is whether it makes a difference if I stated "no" since our tax for 20222 was filed as single, and we only became common law in July 2023. I hope it is clear and if it’s confusing my question would be happy to explain more. Thank you so much!

 

[scylla]

Hello, I would appreciate some help on this. My partner and I started living together in July 2023 and became common law automatically on July 1st 2023. However, when filing our taxes for 2022, we filed them as single since a year had not yet passed. As of December 2023, we are gathering documents to apply for Common Law sponsorship. I am not sure whether I need to notify the Canada Revenue Agency (CRA) that we became common law in July 2023 or whether I should fill it out as of December 2023. I spoke with my accountant, and he told me that I need to pay back the Ontario Trillium Benefit and Climate Action Incentive payment I received from July 2023 to now since I am pretty sure my partner also received those benefits, and only one of us can claim them. This happens if I write a letter to the CRA declaring common law on July 2023. However, I am confused because the Statutory Declaration of Common Law form (IM5409) asks whether I have declared our common law union under the Canadian Income Tax Act (T-1 "General Individual Income Tax Return").


My question is whether it makes a difference if I stated "no" since our tax for 20222 was filed as single, and we only became common law in July 2023. I hope it is clear and if it’s confusing my question would be happy to explain more. Thank you so much!

You weren't common law at the end of 2022 so it shouldn't make a difference at all.