Hello, I would appreciate some help on this. My partner and I started living together in July 2022 and became common law automatically on July 1st 2023. However, when filing our taxes for 2022, we filed them as single since a year had not yet passed. As of December 2023, we are gathering documents to apply for Common Law sponsorship. I am not sure whether I need to notify the Canada Revenue Agency (CRA) that we became common law in July 2023 or whether I should fill it out as of December 2023. I spoke with my accountant, and he told me that I need to pay back the Ontario Trillium Benefit and Climate Action Incentive payment I received from July 2023 to now since I am pretty sure my partner also received those benefits, and only one of us can claim them. This happens if I write a letter to the CRA declaring common law on July 2023. However, I am confused because the Statutory Declaration of Common Law form (IM5409) asks whether I have declared our common law union under the Canadian Income Tax Act (T-1 "General Individual Income Tax Return").
My question is whether it makes a difference if I stated "no" since our tax for 20222 was filed as single, and we only became common law in July 2023. I hope it is clear and if it’s confusing my question would be happy to explain more. Thank you so much!
My question is whether it makes a difference if I stated "no" since our tax for 20222 was filed as single, and we only became common law in July 2023. I hope it is clear and if it’s confusing my question would be happy to explain more. Thank you so much!
Last edited:
