This checklist is for anyone in Canada who has separated from a spouse or common-law partner, or is getting divorced. The key fact: for benefits, the Canada Revenue Agency (CRA) treats you as separated only once you have lived apart for more than 90 days because the relationship broke down. Your separation date is then the first day you lived apart.
Your checklist
- After 90 days apart, update your marital status with the CRA. Do not report the separation before then. Once you pass 90 days, tell the CRA by the end of the following month. Use “Change my marital status” in My Account (fastest), call 1-800-959-8281, or mail form RC65 (4 to 6 weeks to process). Use the first day you lived apart as the date. Your benefits change starting the month after your status changed. See Change your marital status.
- Expect your tax benefits to be recalculated on your own income. The CRA checks whether you were paid too much or too little under your new status. For the Canada Groceries and Essentials Benefit (formerly the GST/HST credit), each of you gets your own payments for the rest of the payment period after the separation date. The Canada Child Benefit (CCB) is also based on your family income, so it changes when your family changes.
- If the children now live with you, apply for the CCB. Do this right away. Apply with “Apply for child benefits” in My Account, with form RC66, or by letter. You must live with the child and be mainly responsible for their care. See Get CCB payments.
- If you share custody, both parents should apply. Shared custody means the child lives with each of you between 40% and 60% of the time, for example one week on, one week off. Each parent gets 50% of what they would get with full custody, based on their own family income. Tell the CRA if the arrangement changes. See CCB: before you apply.
- Check your provincial child benefit. The Ontario Child Benefit and BC Family Benefit are paid in the same deposit as the CCB, so they follow your CCB file. The Alberta Child and Family Benefit is also based on your tax return and CCB information. In Quebec, the Family Allowance is paid by Retraite Québec, not the CRA, so contact Retraite Québec about your change.
- Report support payments correctly on your tax return. Child support under an order or written agreement made after April 1997 is not taxable to you and not deductible for the payer. Spousal support is usually taxable to the person who gets it and deductible for the person who pays. If you receive support, enter the total on line 12799 and the taxable part on line 12800. Because spousal support is taxable income, it can affect income-tested benefits. See Support payments.
- Apply to split CPP credits. Credit splitting divides the CPP credits you and your partner built up while living together, which can raise a lower earner’s future pension. Divorced legal spouses need to have lived together for at least 12 months in a row. Separated legal spouses need to have lived apart for at least 12 months in a row. Common-law partners must apply within 48 months (4 years) of separating, unless the former partner agrees in writing. Apply in My Service Canada Account or with form ISP1901.
- Know that CPP pension sharing will end. If you and your spouse were sharing your CPP retirement pensions, sharing stops the month you divorce. If you separate, it stops in the 12th month after you start living apart.
- If you get OAS, GIS or the Allowance, tell Service Canada. You must contact Service Canada if you divorce or separate. Call 1-800-277-9914 (TTY 1-800-255-4786), Monday to Friday, 8:30am to 4:30pm local time. The GIS maximum for a single or divorced person is $1,123.17 a month (July to September 2026), compared with $676.09 when your spouse gets full OAS. The Allowance, for people aged 60 to 64, requires a spouse or partner who gets OAS and qualifies for GIS, so your eligibility will be reviewed.
- In Quebec, check QPP partition with Retraite Québec. Quebec workers are covered by the QPP, not CPP. For married or civil union spouses, Retraite Québec automatically splits the QPP earnings from the marriage after a divorce, legal separation or dissolution, unless you both expressly gave this up. Common-law (de facto) spouses, including parental union spouses, must make a joint application. See Partition of employment earnings.
- Get free or low-cost family law help. Every province and territory offers family justice services, such as information centres, mediation and help with support payments, and legal aid plans help people with low incomes. Find your province’s services through Justice Canada’s Family Justice Services page.
If you and your spouse live apart for reasons beyond your control, such as long-term care, and not because the relationship ended, you may be able to get higher GIS or Allowance payments. Ask Service Canada about form ISP-3040.
Money you may now qualify for
- Canada Child Benefit: worked out on your new family income if the children live with you.
- Canada Groceries and Essentials Benefit: you get your own payment as a single person.
- Canada Workers Benefit: a tax credit for people with low work income.
- Guaranteed Income Supplement: the single rate is higher than the couple rate.
- Ontario Child Benefit, BC Family Benefit and Alberta Child and Family Benefit: provincial payments that follow your CCB or tax return.
- Ontario Trillium Benefit: an Ontario payment worked out from your tax return, so it follows your new family income.
- Quebec Family Allowance and Solidarity Tax Credit: for Quebec families and people with low income.
- Moving provinces checklist: if the separation means a move.
Common questions
When does the CRA consider me separated?
After you have lived apart for more than 90 days because the relationship broke down. Your separation date is the first day of that 90-day period.
How is the Canada Child Benefit split with shared custody?
If the child lives with each parent 40% to 60% of the time, each parent gets 50% of the amount they would get with full custody, based on their own family income.
Is child support taxable income?
No, child support under an order or agreement made after April 1997 is not taxable. Spousal support is usually taxable to the person who receives it.
Can common-law partners split CPP credits?
Yes. You must apply within 48 months of separating, unless your former partner agrees in writing to a later application.
Does separating change my GIS?
It can. Tell Service Canada about the separation, because GIS is based on your marital status and income, and the single maximum is higher than the couple maximum.
Not sure what else you can claim? Try our benefits checkup. Be careful of scams: Service Canada and the CRA never ask for fees, gift cards or passwords by text or email.