Common law tax filing

[joyful0128]

My partner and I have been living together since December 2022, meaning we technically became common-law in December 2023.

For the 2023 taxes would we file individually or as common law? I can’t seem to find a clear answer on this.

Thanks!

 

[audyolo]

@joyful0128 You say you became common law in December 2023 but ask if you should file common law? File as common law and use a date in December 2023 for the date of change of marital status.

 

[tythomasjr]

@joyful0128 In Canada, everyone files an individual tax return. In your case, you file your individual tax return marking yourselves as common-law at the end of the year.

 

[joyful0128]

@tythomasjr Got it. Thank you!

 

[kylo28]

@tythomasjr What are the tax consequences of never filing as common law?

 

[tythomasjr]

@kylo28 You will have to pay back amounts that you are not entitled to.