Taxpayer's status changes to common-law on Oct 1st, 2021. Assume common-law spouse has $0.00 income for 2021. Profile gives taxpayer the spouse amount even if the couple hasn't satisfied CRA requirement of having lived in a relationship throughout a continuous 12-month period. Is this correct???
GLN
The status on the tax return should be common law only after the 12 months have been completed. If they moved in together in Oct 2020then it is not until Oct 2021 that the common law status for CRA takes effect. However they should inform CRA at that time that they are now common law so that Monthly & Quarterly credits can be adjusted to the new status. They should file the RC65 to accomplish this.
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