Family and life changes: 10 personal tax questions
Answers about child care, tuition, caregiver credits, donations, moving costs and marital status. Learn which family records to gather for your Canadian T1.
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A new relationship, a move or helping a parent can change your tax return. These answers help you identify the facts worth checking before you file.
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1. When does living together change our tax status?
You may become common-law for tax purposes after 12 continuous months in a conjugal relationship, or earlier under the rules involving a child. You cannot choose “single” simply because you keep separate bank accounts. A relationship breakdown generally requires 90 days apart before separated status is reported, effective from the date you started living apart. CRA must also be told about status changes outside the annual return.
First step: Write down the dates you moved in together or separated and bring both partners’ income information.
Official guidance: Marital status
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2. Can the higher-income parent claim our child-care bills?
Usually the lower-net-income spouse or partner must claim eligible child-care expenses, even when that income is zero. The higher-income person can claim only in specified circumstances, such as qualifying education or incapacity situations. Paying the bill from the higher earner’s bank account does not override these rules. The allowed deduction also depends on the child, expenses and applicable limits.
First step: Bring both income summaries, child-care receipts and dates of study, illness or separation that could affect the calculation.
Official guidance: Determine who can claim the deduction - Line 21400 – Child care expenses · Who is eligible – Line 21400 – Child care expenses
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3. Do summer camps and after-school programs count as child care?
Some programs qualify when their primary purpose is child care that enables an eligible activity such as working, running a business or studying. A sports or arts label does not settle the answer. Separate care from tuition, lessons and recreational costs; overnight programs have additional limits. Keep a proper receipt identifying the provider and services, rather than only a card-payment confirmation.
First step: Ask the provider for the dates, child’s name, care component and required provider information on a receipt.
Official guidance: Expenses you can claim – Line 21400 – Child care expenses · How to claim – Line 21400 – Child care expenses
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4. Can I claim my child’s tuition because I paid it?
Payment alone does not give a parent the tuition credit. The student first calculates what must be used on their own return. A permitted amount of unused current-year tuition may then be designated for transfer; amounts carried forward from earlier years remain with the student. Filing the student’s return helps preserve the correct record even when no tax is payable.
First step: Collect the T2202, the student’s latest assessment and any signed transfer designation before preparing the family returns.
Official guidance: Transferring and carrying forward amounts · Completing Schedule 11
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5. Can I claim interest on a bank loan used for school?
The student-loan interest credit generally applies to qualifying government student loans, not an ordinary bank line of credit or a refinanced private loan. The borrower claims the eligible interest, even if a parent helped pay it. Qualifying interest from the current year or the preceding five years may be available if it has not already been claimed. Principal repayments do not qualify.
First step: Identify the lender and legal loan program and obtain a statement separating interest from principal.
Official guidance: Line 31900 – Interest paid on your student loans
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6. Does supporting an older parent qualify for a caregiver credit?
Age alone does not establish eligibility. The Canada caregiver amount depends on the qualifying relationship, impairment, dependency and the dependant’s income, with different rules for different claims. Paying a parent’s expenses can be relevant evidence, but it does not automatically make the entire payment deductible. Medical support for the impairment may be needed.
First step: Gather the parent’s net-income information, a description of the support you provide and relevant medical documentation.
Official guidance: Canada caregiver amount for other infirm dependants age 18 or older - Personal income tax · Persons with disabilities, their caregivers, and the CRA
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7. Does a diagnosis automatically qualify me for the disability tax credit?
No. CRA considers the effects of a severe and prolonged impairment, rather than accepting every diagnosis automatically. An authorized medical practitioner certifies the relevant limitations and CRA decides eligibility. This is a non-refundable credit, not a monthly payment. Depending on the approval and circumstances, prior-year adjustments or a transfer to a supporting family member may be possible.
First step: Bring any existing approval letter and ask the appropriate practitioner about completing the functional information accurately.
Official guidance: Demystifying the disability tax credit
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8. Should my spouse and I combine our charitable donations?
You can generally claim eligible donations made by either spouse or common-law partner on one return, subject to the limits. Comparing the family’s claims can be worthwhile, but the same donation cannot be claimed twice. Most unclaimed eligible donations can be carried forward for up to five years. A payment needs to be an eligible gift to a qualified recipient; a fundraising purchase is not automatically fully deductible.
First step: Collect official receipts and a list of donations already claimed or carried forward by each partner.
Official guidance: How to claim - Donations and gifts: Personal income tax · Donations and gifts - Personal income tax
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9. Can I deduct moving costs when I take a new job?
Possibly, if the move meets the rules, including making your new home at least 40 kilometres closer to the new work location by the shortest public route. Eligible costs are generally deducted against qualifying income at that new location. Employer reimbursements must be accounted for. A shorter commute or a move for personal preference does not by itself establish a deduction.
First step: Keep old and new addresses, your work-start date, receipts and the employer’s reimbursement details.
Official guidance: Line 21900 – Moving expenses
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10. Which province do I use if I moved during the year?
For most individuals, provincial income tax follows residence on December 31, assessed using the relevant residential ties. It is not simply a split based on the number of months worked in each province. Temporary study or work arrangements can complicate the answer, and business income allocated to more than one province can require additional treatment.
First step: List the move date, homes available to you and where your spouse or dependants lived.
Official guidance: Income Tax Folio S5-F1-C1, Determining an Individual’s Residence Status
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General information, not an individual tax or legal opinion. Eligibility, elections and deadlines depend on the facts and tax year. Annual CRA forms may describe a specific year; use the form and limits for your return. No particular deduction, refund or tax saving is guaranteed.
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