Canadian Tax - S14 – Family & Personal Status

Marital status

The taxpayer's relationship status for tax purposes.

Single

A marital-status category for someone who is not married/common-law under the applicable rules.

Married

Legally married to another person.

Common-law partner

A partner recognized as such under Canadian tax rules after the applicable conditions are met.

Separated

A marital-status situation where spouses/common-law partners have separated and meet the applicable conditions.

Spouse

A legally married partner.

Dependant

A person who may qualify for certain tax amounts or benefits based on the taxpayer's circumstances.

Eligible dependant

A dependant who meets the specific conditions for the eligible dependant amount.

Child care expenses

Certain expenses paid to have someone care for a child while the taxpayer works, carries on business, attends school, or meets other qualifying conditions.

Canada Child Benefit (CCB)

A tax-free benefit paid to eligible families to help with the cost of raising children under 18.

GST/HST credit

A tax-free quarterly payment designed to help eligible individuals and families with low/modest incomes offset GST/HST they pay.