My spouse and I have separated, and share custody of our child, how does this impact my tax return?
Between the two of you, only 1 of you is eligible to claim your child as a dependent. It is very important you decide who will be claiming your child. If you both attempt to claim the credit, CRA will disallow it on both of your returns.
How long do my partner and I have to live apart to be considered separated according to CRA?
CRA considers living apart and separate from your partner for 90 days or more to be an official separation.
I make child support payment; can I claim these as a deduction?
No, child support payments are not taxable. Regardless of if you’re making, or receiving child support payments, they don’t get included on your tax return.
I make spousal support payment; can I claim these as a deduction?
Yes, spousal support payments are potentially taxable. The support payments must be mandated by a court order or written agreement to be subject to tax. If there is no written agreement in place, you can not claim them as a deduction and your partner does not need to claim them as a source of income.
If there is a written agreement in place outlining the amount of support you need to pay, typically the payments are going to be taxable. If you make spousal support payments, you can claim them as a deduction on your tax return, and if you receive spousal support payments, they need to be included as income on your return.
How do I reapply for my personal GST credit?
To qualify again for your GST credit, you simply need to let CRA know once you and your partner have been separated for at least 90 days. They will then calculate your new GST entitlement.