Common-law partner
For CRA purposes, a partner you've lived with continuously for 12 months, or immediately if you have a child together.
Last reviewed July 21, 2026
Reviewed for accuracy and clarity by Sandeep Singh before publication. Learn about our editorial process.
What it means
The CRA considers a partner "common-law" once a couple has lived together continuously for 12 months, or immediately if they have a child together (by birth or adoption). Once that threshold is met, the CRA treats common-law couples the same way as married couples for tax and benefit purposes.
Why it matters
Reaching common-law status changes marital status reporting requirements and combined-household-income calculations for certain benefits, even without a wedding — it's a tax-law threshold, not a description of how a couple feels about the relationship.
Common misunderstandings
- Being common-law isn't financially lighter than being married for CRA purposes — the same rules generally apply to both once the threshold is met.
- A short separation (under 90 days, due to a breakdown in the relationship) doesn't reset the 12-month clock back to zero.
Where you'll see it
On a tax return's marital status line, and in benefit calculations like the GST/HST credit and Canada Child Benefit that use combined household income.
Related terms
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