Cecily Zamora
In Canada, the Canada Revenue Agency (CRA) allows you to claim the amount for an eligible dependant on line 30400 of your tax return. This credit is commonly associated with single-parent families and can be up to approximately $15,705. To claim this credit, you must meet specific conditions, including not having a spouse or common-law partner, or if you do, not living with them or being financially supported by them. The definition of a dependant varies for each credit, and a common-law partner is defined as an individual cohabiting with the person in a conjugal relationship for at least one year. In the context of tax returns, a dependant can be your child, grandchild, sibling, or parent, and they must live with you in a home you maintain. It is important to note that you cannot claim a dependant if they only visited temporarily.
| Characteristics | Values |
|---|---|
| Common-law partner definition | An individual cohabiting with a person in a conjugal relationship for at least one year |
| Common-law partner amount | Claimable if you supported your partner and their net income was less than the basic personal amount ($15,705 in 2024) |
| Eligible dependant amount | Up to approximately $15,705 (or more if your dependant qualifies for the Canada caregiver amount) |
| Who can be claimed as an eligible dependant? | Child, grandchild, brother, sister, parent, grandparent, or relative by blood, marriage, common-law partnership, or adoption |
| Age criteria for eligible dependants | Under 18 or suffering from a physical or mental impairment |
| Claiming a domestic partner as a dependent | Possible if they meet the criteria for a qualifying relative under IRS rules |
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What You'll Learn
Claiming a common-law partner as a dependent
In Canada, the Canada Revenue Agency (CRA) allows you to claim the spouse or common-law partner amount if you supported your common-law partner at any time during the year and their net income was less than their basic personal amount. This amount was $15,705 in 2024. If you were living with your common-law partner on December 31, you can use their net income for the entire year to calculate this amount.
If you got married or entered into a common-law relationship in 2024, only the person who was caring for the dependant before the change in marital status can claim the eligible dependant amount on their return.
You can claim the amount for an eligible dependant if, at any time during the year, you met the following conditions:
- You did not have a spouse or common-law partner, or if you did, you were not living with them, supporting them, or being supported by them.
- You lived with the dependant (in most cases, in Canada) in a home you maintained. The dependant must be your parent or grandparent, or your child, grandchild, brother, or sister, either by blood, marriage, common-law partnership, or adoption. The dependant must be under the age of 18 or have a physical or mental impairment.
Please note that the CRA does not allow you to claim both the spouse or common-law partner amount and the amount for an eligible dependant in the same tax year.
In the United States, registered domestic partners are not considered married under state law and are therefore not considered married for federal tax purposes. A taxpayer cannot file as head of household if their only dependent is their registered domestic partner. However, if a child is a qualifying child of both parents who are registered domestic partners, either parent, but not both, may claim a dependency deduction for the child.
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Common-law partnership definition
In family law, a common-law marriage is a legal marriage that does not involve a formal wedding ceremony, marriage license, or marriage certificate. In other words, it is a marriage that results from the couple's agreement to consider themselves married, followed by cohabitation, rather than through a statutorily defined process.
The recognition of common-law marriages varies across different jurisdictions. In the United States, common-law marriage is recognized in seven states and the District of Columbia, while nine other states recognize it with some restrictions. In these states, common requirements include living together, holding themselves out to friends, family, and the community as "married", and having the legal right or "capacity" to marry. Generally, the longer a couple lives together, the stronger their case is for a common-law marriage.
In England and Wales, the term "common-law marriage" was ended by the Clandestine Marriages Act of 1753, which mandated that subjects be married by the Church of England. However, this did not apply to the American colonies, which is why common-law marriage survived in colonial America and is still recognized in some states today.
In Scotland, common-law marriage does not exist, although there was a form of irregular marriage called 'marriage by cohabitation with habit and repute' until 2006. Ireland also does not recognize common-law marriage, although the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 (in force between 2010 and 2015) granted some rights to unmarried cohabitants.
In Canada, while some provinces may extend to couples in marriage-like relationships many of the rights and responsibilities of a marriage, they are not legally considered married. They may be defined as "unmarried spouses" and treated similarly to married spouses for certain purposes, such as taxes and financial claims.
Despite the use of the term "common-law marriage", it is important to note that legally, there is no such thing as a common-law partner. The term is often used incorrectly to describe various types of couple relationships, such as cohabitation or other legally formalized relations. Disputes arising from the breakdown of common-law relationships can be complex and time-consuming to resolve, often requiring the help of a qualified legal professional.
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Common-law partner tax credits
In Canada, the Canada Revenue Agency (CRA) allows you to claim either the spouse or common-law partner amount or the amount for an eligible dependant on your return, but not both for the same tax year.
To claim the common-law partner amount, you must have supported your partner at any time during the year, and their net income must have been less than their basic personal amount (e.g. $15,705 in 2024). If you were living with your partner on December 31, you can use their net income for the entire year to calculate this amount.
To claim the eligible dependant amount, you must meet the following conditions: you did not have a spouse or common-law partner, or if you did, you were not living with them, supporting them, or being supported by them; and you lived with the dependant in a home that you maintained (in most cases in Canada). The dependant must be your child, grandchild, brother, or sister under the age of 18 (over 18 qualifies if they are physically or mentally impaired). These relationships can be by blood, marriage, common-law partnership, or adoption.
In the United States, the IRS does not recognize domestic partnerships, civil unions, or similar formal relationships as married under state law. Therefore, if you are in a registered domestic partnership, you are not considered married for federal tax purposes and cannot file a federal return using a "Married Filing Jointly" or "Married Filing Separately" status. However, if you meet the requirements to be considered unmarried for tax purposes, with a qualifying dependent, the "Head of Household" filing status may be available for married couples. A dependent is someone who relies on another person for financial support, such as housing, food, clothing, and other necessities. While this typically includes children or other relatives, you don't need to be related to the person to claim them as a dependent on your tax return.
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Common-law partner as a dependent vs spouse
In Canada, the Canada Revenue Agency (CRA) allows you to claim either the spouse or common-law partner amount or the amount for an eligible dependant on your return, but not both for the same tax year.
To claim your common-law partner as a dependant, you must meet the following conditions: you did not have a spouse or common-law partner or, if you did, you were not living with them, not supporting them, or being supported by them; and you lived with the dependant in a home you maintained. The dependant can be your parent or grandparent, or your child, grandchild, brother, or sister, either by blood, marriage, common-law partnership, or adoption. If the dependant is under 18, they can also qualify if they have a physical or mental impairment.
To claim the spouse or common-law partner amount, you must have supported your spouse or common-law partner at any time during the year and their net income was less than their basic personal amount. If you were living with your spouse on December 31, you can use their net income for the entire year to calculate this amount.
In the United States, the IRS doesn't recognize domestic partnerships as marriages under state law. Therefore, if you are in a registered domestic partnership, you are not considered married for federal tax purposes and cannot file a federal return using a "Married Filing Jointly" or "Married Filing Separately" status. However, if you meet the requirements to be considered unmarried for tax purposes, with a qualifying dependent, the "Head of Household" filing status might be available for married couples.
To claim a domestic partner as a dependent, they must meet the criteria for a qualifying relative. This includes residency requirements, such as living at your residence all year, and the person must rely on you for financial support, such as housing, food, clothing, and other necessities.
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Common-law partner with a previous spouse
In the context of taxation, a common-law partner is defined as an individual who is cohabiting with another person in a conjugal relationship, having done so for a period of at least one year.
If your common-law partner has a previous spouse, they must file a Married Filing Separately return. They cannot be claimed as a dependent on your return if they are still legally married to someone else because their divorce is not yet finalised. This is because one of the dependency tests requires the person not to file a return with a spouse.
If you are in a registered domestic partnership, you are not considered married for federal tax purposes and cannot file a federal return using a Married Filing Jointly or Married Filing Separately filing status. However, if you meet the requirements to be considered unmarried for tax purposes, with a qualifying dependent, the Head of Household filing status may be available for married couples.
To claim the amount for an eligible dependent, you must meet the following conditions:
- You did not have a spouse or common-law partner, or if you did, you were not living with them, supporting them, or being supported by them.
- You lived with the dependent (in most cases in Canada) in a home that you maintained.
- The dependent must be your parent or grandparent, or your child, grandchild, brother, or sister under the age of 18 or with a physical or mental impairment.
It is important to note that the specific criteria for claiming a dependent may vary depending on your jurisdiction, and it is always recommended to consult with a tax professional for personalised advice.
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Frequently asked questions
A common-law partner is an individual who is cohabiting with another person in a conjugal relationship, having done so for a period of at least one year.
You can claim the amount for an eligible dependent if, at any time during the year, you did not have a spouse or common-law partner or, if you did, you were not living with them, supporting them, or being supported by them.
Claiming a dependent on your tax return can provide access to more tax deductions and credits, resulting in potential tax savings.
