Marriage or a common-law relationship changes your taxes in two directions: some credits and income-splitting options open up, and benefits tested on family income can shrink. This page sets out both sides, the filing changes and how to tell CRA about a new status. It is one of the family and life-event topics in our deductions and credits directory.
Whether a relationship counts as common-law for tax purposes is covered in am I common-law for tax purposes. Once it does, CRA treats the couple the same way as a married couple for the credits and benefits below.
Tax Benefits of Marriage or Common-Law
| Benefit | How It Works | Estimated Savings |
|---|---|---|
| Spousal amount credit | Claim when the spouse’s income is under the basic personal amount ($16,452 in 2026) | Up to $2,303.28 (federal, 2026) |
| Pension income splitting | Shift up to 50% of eligible pension income to the other spouse | Depends on the gap between the spouses’ incomes |
| Spousal RRSP contributions | Contribute to spouse’s RRSP; deducted from your income | Tax savings at your marginal rate |
| Transfer of unused credits | Transfer spouse’s unused tuition, disability, or age credits | Varies by credit |
| Combined charitable donations | Claim all donations on one return so more of the total passes the first $200 | See the donation credit rates |
| Medical expenses | Claim both spouses’ expenses on one return | Better threshold calculation (see the medical expense tax credit) |
| Canada Caregiver Credit | Claim for supporting a spouse with a disability | Up to ~$1,228 (federal, 2026: 14% of the $8,773 CCC credit amount for a spouse/partner with an impairment) |
How the spouse amount is calculated, alongside your own basic personal amount, is on the basic personal amount page.
When Marriage Costs You Tax Benefits
| Benefit | How It’s Affected | Potential Loss |
|---|---|---|
| Canada Child Benefit (CCB) | Based on combined family income | $2,000–$7,000+ reduction |
| GST/HST credit (now the Canada Groceries and Essentials Benefit) | Based on combined family income | $150–$500 reduction |
| Canada Workers Benefit | Based on combined income | $1,000–$1,500 reduction |
| Ontario Trillium Benefit | Based on combined income | $200–$1,000 reduction |
| Student loan repayment assistance | Combined income may disqualify RAP | Varies |
| GIS (Guaranteed Income Supplement) | Based on combined income for age 65+ | $1,000–$10,000+ reduction |
For families with children, the CCB is worked out on both spouses’ incomes combined once there is a spouse or common-law partner. The amounts and income phase-outs are on the CCB amounts page.
Pension Income Splitting
Pension income splitting lets a spouse allocate up to 50% of eligible pension income to the other spouse, which can shrink the couple’s combined tax bill when one spouse has most of the pension income and adds nothing when their incomes are already balanced. Which pensions qualify at which ages, and how to make the election, are in pension income splitting in Canada.
Spousal RRSPs
A spousal RRSP lets the contributing spouse claim the deduction while the account belongs to the other spouse, so withdrawals in retirement are taxed at that spouse’s rate. The attribution rule limits early withdrawals: A withdrawal from a spousal RRSP is taxed to the contributing spouse, up to what they contributed to any spousal RRSP in the year of the withdrawal or the two years before, unless the couple had separated because the relationship broke down, either was a non-resident, the contributor died that year, or the money moved directly to another registered plan or an eligible annuity; RRIF withdrawals above the minimum, and transfers to the annuitant's FHSA that count as taxable withdrawals, are caught the same way. Contribution limits and strategies are in the spousal RRSP guide.
Filing Requirements When Married/Common-Law
| Requirement | Details |
|---|---|
| Report relationship status | Must indicate married or common-law on your return (as of December 31) |
| File separately but report spouse | Canadians always file individual returns, but must report spouse’s net income |
| Combined income for benefits | CCB, GST/HST credit, GIS based on family net income |
| Spousal SIN required | You must provide your spouse’s SIN on your tax return |
| Change status mid-year | If married or became common-law during the year, update by Dec 31 |
How to Update Your Marital Status with CRA
When you get married or become common-law, you must notify CRA. This is a legal requirement:
Methods:
- Online: My CRA Account → Profile → Change my marital status
- Form RC65: mail to your tax centre
- At tax filing: update the marital status box on your T1 (valid if your status changes before Dec 31 of the tax year)
Deadline: by the end of the month following the month your status changed. For example, if you married on September 12, notify CRA by October 31.
What changes: CRA recalculates benefits that depend on family income (CCB, GST/HST credit, CWB) from the date of the status change. If your combined income is higher than your individual income was, some benefits may decrease, but new credits (spousal amount, etc.) become available.
Common Tax Mistakes Newly Married Couples Make
| Mistake | Why it matters |
|---|---|
| Not notifying CRA for months | Leads to benefit overpayments that must be repaid |
| Both claiming the full BPA on TD1 | Causes under-withholding and a balance owing at filing |
| Missing the spousal RRSP attribution window | Withdrawals in the contribution year or the next two calendar years can be taxed to the contributor (see the spousal RRSP rule above) |
| Not combining medical expenses | Claiming separately instead of on one return costs the threshold calculation |
| Forgetting to report spouse’s income on your return | T1 requires your spouse’s net income even though you file separately |
Other errors that come up at filing time, married or not, are in common tax mistakes in Canada.
Can You Deduct Wedding Expenses?
No. Wedding and honeymoon costs are personal expenses and are not tax deductible in Canada. There is no wedding tax credit, no honeymoon deduction, and engagement rings are not business expenses. The financial benefits of marriage come through the ongoing credits and income-splitting options described above, not through any deduction for the wedding itself.
The non-tax side of combining finances is covered in the getting married financial checklist and financial planning for couples.
Sources
The figures and rules on this page come from these sources, last checked against them on September 29, 2026. How we check facts.
- Canada Revenue Agency: RRSPs and Other Registered Plans for Retirement
- Canada Revenue Agency: Withdrawing from spousal or common-law partner RRSPs
- Justice Laws (Canada): Income Tax Act