If you lived apart from your spouse or common-law partner in the year because of medical reasons, the Canada Revenue Agency (CRA) does not consider you to be separated for the purposes of the Income Tax Act. You must, therefore, file your taxes as a couple. You are considered separated from your spouse or common-law partner only if you live apart for 90 days or more due to a breakdown of the relationship.
- In British Columbia, Ontario, and New Brunswick:
- If on December 31st you and your spouse or common-law partner occupied separate principal residences for medical reasons for a period of 90 days or more, each spouse or partner can claim the Seniors’ Home Renovation Tax Credit.
- In Manitoba:
- If you and your spouse or common-law partner lived separately at the end of the year or part of the year for medical reasons, both of you can claim separate personal tax credits. If you are claiming your spouse or common-law partner as a dependant or if he or she transferred their age or disability amount to you, you have to make the personal tax credit claim for both of you. Whether you make separate or joint personal tax credit claims, when you calculate your family income do not enter your spouse’s or common-law partner’s information.