3. When does separation occur?
For separation to occur you must be living separate and apart due to a breakdown in your relationship for a period of at least 90 days. Separation of less than 90 days is not considered a legal separation under the Income Tax Act. Once you have been separated for 90 days (due to a breakdown of the relationship), the effective day of your separated status is the day you started living separate and apart.
If you continue to live together in the same household, we will not consider separation to have occurred. An exception to this may occur when separate living quarters are self-contained in the same household.
However, if you reside in the same household and continue to share parenting and financial responsibilities, we will not consider separation to have occurred-for the purpose of administering the Canada Child Tax Benefit or Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit legislation.