Even though each person must still file separately, here's what you need to know:
You Must Report Your Spouse’s Information
Even though you each file an individual return, the CRA requires you to:
-
Indicate your spouse’s name, SIN, and net income
-
Include this info even if they had no income
This allows the CRA to properly calculate income-tested benefits and credits, like the GST/HST credit or Canada Child Benefit (CCB).
Claim Spousal Tax Credits
You may be eligible to claim:
-
Spousal amount (line 30300): If your spouse’s net income is less than $15,705 (2024 threshold), you may claim up to that amount.
-
Transferable credits: Your spouse can transfer unused credits (e.g., age amount, disability amount, tuition) to reduce your taxes.
Impact on Benefits and Credits
The CRA uses family income to determine:
-
GST/HST credit
-
Canada Child Benefit (CCB)
-
Age amount or Guaranteed Income Supplement (GIS) eligibility
If only one of you files, CRA may deny or delay benefits without the other’s return.
Income Splitting Opportunities
While not directly tied to filing, some tax-saving strategies like pension income splitting or spousal RRSPs must be reported properly on your returns.
You Must Update Your Status
If your marital status changed during the year (e.g., you got married, separated, or became common-law), you must:
-
Indicate the exact date of the change
-
Notify CRA within one month
Summary
| Topic | Individual Filing | Joint Reporting |
|---|---|---|
| Tax Return Required | Yes | No |
| Report Spouse's Info | Yes | Yes |
| Claim Spousal Credits | Yes (if eligible) | — |
| CRA Uses Family Income | Yes | — |
| Income Splitting Options | Yes (certain cases) | — |
To ensure you and your spouse of partner are taking advantage of deductions and credits to reduce your tax bill, you should be contacting our office to ensure accuracy in your returns.