Filing Status and Dependants

Household-status and dependant terms that change credit claims, benefit eligibility, and return context.

This section covers the family-status vocabulary that changes eligibility for benefits, credits, and filing outcomes in Canada.

Start With The Real Question

  • Do you need to report a relationship status change or understand how the CRA reads your household? Start with Marital Status.
  • Are you trying to determine whether your relationship is common-law under CRA rules? Start with Common-Law Partner.
  • Are you trying to understand whether a child or supported person affects a credit claim? Start with Dependant and Eligible Dependant.

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What Belongs Here

This section covers household-status and dependant concepts that change benefit eligibility, credit claims, or filing interpretation. It is the right place for spouse, partner, child, dependant, and family-context language when those labels materially affect a Canadian tax outcome.

What Does Not Belong Here

  • payroll deductions, slips, or benefits that are not tied to household status
  • credits or deductions that are income-based but not dependant-based
  • U.S. filing-status concepts like joint or head-of-household that do not map cleanly to the CRA framework

In this section

  • Dependants
    Dependant terms used when a child, parent, or other supported person changes a Canadian tax result.
    • Dependant
      Dependant is a family-status term whose tax effect depends on the specific credit, benefit, or claim involved.
    • Eligible Dependant
      Eligible dependant is a specific claim concept, not a general synonym for every supported family member.
  • Filing Context
    Household-status terms such as marital and common-law status that affect Canadian tax reporting.
    • Common-Law Partner
      Common-law partner is a CRA-defined household-status term used in benefit, credit, and return reporting.
    • Marital Status
      Marital status is a CRA reporting concept that affects household information, credit claims, and benefit calculations.
Revised on Friday, April 24, 2026