WHEN: Are You Separated in the Eyes of The Canada Revenue Agency (CRA)?

For the purposes of a legal separation you do not need to live under different roofs, BUT Canada Revenue Agency (CRA) has their own set of rules with regards to being separated for tax purposes.

Separated For Tax Purposes

CRA only considers you separated for tax purposes when you live under a different roof than your spouse or common-law partner for more than 90 days due to a breakdown in your relationship.

The 90 Day Rule

Once you have been separated for 90 days, CRA considers the effective date of your separated status for tax purposes, as the day you started living separate and apart.

GST/HST, Child and Family Benefits

For GST/HST credits and child/family benefits, the CRA will only recognize you as separated if you live in separate households for more than 90 days. If you continue to share parenting and financial responsibilities from the same household, CRA will not recognize your separation.