A taxpayer separated from their spouse on December 7, 2021 (moved out and started living separately)
Separation has lasted more than 90 days at this point.
On schedule 6 currently, it shows the taxpayer with no eligible spouse.
I noticed on the schedule 6 it says:
An eligible spouse is a person who meets all of the following conditions:
• They were your cohabiting spouse or common-law partner on December 31, 2021 (or, if they died after June 30, 2021, they were your cohabiting spouse or common-law partner on the date of death and you were not the cohabiting spouse or common-law partner of another individual on December 31, 2021)
Note: You are considered to have had a cohabiting spouse or common-law partner, on December 31, 2021, if you had not been living separate and apart because of a breakdown in your marriage or common-law partnership for a period of at least 90 days, that includes December 31, 2021.
According to the CRA:
Once you have been separated for 90 days because of a breakdown in the relationship, the effective date of your separated status is the day you started living apart.
Does this mean she has no eligible spouse for the purposes of the S6 form?