Married couples, common-law couples and same-sex couples are treated the same for tax purposes. A same-sex partner is considered a common-law partner. A common-law partner is defined as someone who has cohabited in a conjugal relationship with another individual for at least one year or is the parent of a child of the other taxpayer.
Marital status affects the availability of many deductions and credits or the transfers of the same. Many provincial credits are also affected by marital status. Credits and deductions include: GST, Child Tax Benefit, spousal/eligible dependent credit, tuition and education, age, pension, spousal RRSP contributions and childcare. In addition, tax implications of death, principal residences and transactions with closely held corporations are also affected by marital status.
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