Death and taxes are inevitable, whether you’re in a relationship or not.
But the range of benefits you’re eligible to receive from the Canada Revenue Agency (CRA) as part of your tax returns may shift depending on your relationship status, some tax experts say.
The 2026 tax season began last month, with April 30 as this year’s tax filing deadline.
The CRA needs to know someone’s relationship status because “there’s a number of income-tested benefits that are based on the family income, not just on individual income,” said Jamie Golombek, managing director of tax and estate planning with CIBC Private Wealth.
“The most common benefits that are tested based on both your income and the income of your spouse or partner are things like the quarterly grocery benefit, formerly the HST credit. The other big one, of course, is the Canada Child Benefit,” Golombek said.
And at a time when cost of living is straining so many Canadians, you might wonder: are you better off filing taxes as a single person, or with a partner?
Here’s what to know.
Whether you’re single or in a relationship, one thing doesn’t change: you still have to file an individual tax return.
“In Canada, each individual files their own personal tax return reporting only their own income. That being said, you still have to disclose to the CRA that you are either married or living in a common law relationship,” Golombek said.
But what defines a “common law” relationship in Canada?
“There are two tests: You’re common law if you live with somebody in a relationship for 12 months. Or you live together in a relationship with a child,” said Ryan Minor, director of tax at CPA Canada.
For tax purposes, the CRA treats married and common law couples “exactly the same,” he added.
Retired couples have an additional tax benefit, Minor said.
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“You get to split, essentially move up to 50 per cent of your eligible pension income to a spouse or common law partner. The tax savings associated with pension splitting can be quite significant,” he said.
In situations where one spouse or partner does not earn an income or earns a low income, the couple can also claim a spousal credit, Golombek said.
“You can claim a second basic credit for your spouse or partner, but only to the extent that their income is below a certain threshold, which is around $16,000,” he said.
“If you have a non-working spouse or a partner, then you can a claim a credit for yourself, a basic personal amount, and you can claim the spousal credit as well,” he added.
In some cases, if a person is eligible for a credit but can’t use it for some reason, that credit can be transferred to their partner, Minor said, pointing to benefits such as the age credit or the disability tax credit.
Couples can also combine medical and charitable expenses to maximize their credits, according to Canadian tax firm H&R Block.
“You can choose to designate one person to claim the combined amount of both of your donations to registered charities during the year. Donations totaling over $200 results in a larger deduction, so combining these credits can help maximize the credit you receive,” the firm’s website says.
To claim a tax credit for medical expenses, you have to spend either three per cent of your net income or $2,834, whichever is lower, on medical bills.
But combining your bills can help you get an edge, the firm says.
Couples should also discuss which one of them should claim a credit.
“Generally, the partner with the higher income should maximize deductions to reduce paying taxes at a higher rate. On the other hand, the partner with the lower income should claim credits like the medical expense credits, which are based as a certain dollar amount or percentage of your income,” H&R Block says.
But it’s not all bad news for singles.
For credits like the Canada Child Benefit and the Canada Groceries and Essentials Benefit, couples may actually be at a disadvantage.
“Those credits may increase or decrease depending on adjusted family income. If you become common law with someone with a good income, that could substantially reduce your entitlements,” Minor said.
There are also some credits designed to give single parents a leg up.
“If, for example, you have a child under 18, there’s a tax credit called the Eligible Dependent Credit. One of the requirements for that is being single at any time in the year,” Minor added.
Some benefits can be split or be claimed by either partner, such as the First Time Homebuyers rebate, which provides eligible first-time home buyers with a “full or partial rebate of the GST (or the federal part of the HST) on newly constructed or substantially renovated homes,” the CRA says.
Eligible individuals could get a rebate of up to $50,000 and can be split among partners or spouses or be claimed entirely by one person.
“If they bought the home together, either spouse or partner can certainly claim the homebuyers’ amount,” Golombek said.
So, who gets the edge during tax filing season?
There’s no clear answer, experts say, because it really depends on the benefit you’re claiming.
But if your relationship status does change, the CRA wants to know.
“It is what it is,” Minor said.
