But let's get at the heart of the matter. Be forewarned - the Canada Revenue Agency (CRA) is starting to challenge these cases. It means you depend on each other, there is some permanence to the relationship and there is the same level of commitment as a marriage or a common-law relationship. Chocolates, roses, romantic dinners - it must be February. For Canada Revenue Agency, a common-law partner is someone who is living with you in a conjugal relationship for at least 12 continuous months; is a biological or adoptive parent of your child; or has custody and control of your child, if the child wholly … Does “it’s complicated” describe the status of your relationship? If that’s the case, you won’t be able to change your selection; you’ll need to start a new return. This is how CRA understands the various marital statuses: Married: You’re legally married. If you have a child with another person, you are considered to be in a common-law relationship as soon as you start living together. What, exactly, is a conjugal relationship? For example, if you initially indicated that you were single on December 31, 2016 but then learned that since you moved in with your significant other in June, the CRA considers you to be in a common-law relationship for tax purposes. Two individuals are CLPs if they have been living together in a conjugal relationship 12 continuous months or longer. If you’re living with your better half, but haven’t made it official, you might be wondering how the Canada Revenue Agency (CRA) views your relationship with your partner. What exactly is a "conjugal relationship" anyway? Common-law: You live with a person with whom you have a conjugal relationship and at least one of the following conditions is met: You’ve lived with the person in a conjugal relationship for at … The CRA says that spouses who are living separately "for reasons other than a breakdown of their relationship" are not considered to be separated for the purposes of the Income Tax Act. The CRA considers any couple that has lived together in a conjugal relationship for 12 consecutive months to be in a common-law relationship. The … The Canada Revenue Agency (CRA) therefore follows the courts decision of what a conjugal relationship is or is not. Conjugal relationships are built over time and supported by evidence of a shared life together, such as joint ownership of possessions, naming each other as beneficiaries under insurance policies, financial support of one another and so forth. A conjugal relationship is more than a physical relationship. Claiming your relationship properly on your taxes is important because it affects which tax benefits and credits […] Once you are common-law, to be considered common-law, two people must live together in a conjugal relationship for 12 months or immediately if you have a child, then you must file as common-law. About the author.