A taxpayer separated from their spouse December 7, 2021 (moved out and started living separately)
Separation has lasted more than 90 days at this point.
I read:
Separated means that you have been living apart from your spouse or common-law partner because of a breakdown in the relationship for a period of at least 90 days .
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.
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-address-information/marital-status.html
The way I am interpreting the above is the taxpayer has now been separated and living apart from their spouse for more than 90 days therefore their effective date of separation is December 7th (date they started living separately).
On the info sheet I will enter the following:
- Martial status on December 31… Separated
If XXXX’s marital status changed in 2021, enter:
- Date of Change: December 7
- Previous Status: Married
Did XXXX and spouse reconcile less than 90 days after the separation date: No
Is this how others would approach the martial status change?