Separated means that you have been living apart from your spouse or common-law partner because of a breakdown in the relationship for a period of
at least 90 days.
Note
You are still considered to have a spouse or common-law partner if you were separated involuntarily and
not because of a breakdown in your relationship. An involuntary separation could happen when one spouse or common-law partner is living away for work, school, or health reasons, or is incarcerated.
Once you have been separated for 90 days because of a breakdown in the relationship, the effective date of your separated status is the day you started living apart.
If you file your return before your 90-day separation period is over and that period includes December 31, enter your marital status as married or living common-law, as applicable.
If, after filing your return, you continue to live separate and apart from your spouse or common-law partner and you have been living this way for at least 90 days, you have to change you marital status to ''separated'' using the first day of the 90-day period as your date of separation. Complete and send
Form RC65, Marital Status Change to the CRA.
Note
You will also have to file an amended return to adjust your entitlement for any credits claimed or to apply for credits that you may not have been entitled to when you were married or living common-law.