Marriage and civil union in Quebec trigger several important tax changes — some automatic, some requiring immediate action.
You Still File Separately
Canada does not have joint filing. Each spouse files individual T1 and TP-1 returns. However, many credits are calculated on combined household income.
Income Splitting Opportunities
- Spousal RRSP: Contribute to spouse's RRSP using your room — lowers combined retirement taxes
- Pension income splitting: Transfer up to 50% of eligible pension income to lower-income spouse
- CPP/QPP splitting: Both spouses may split retirement benefits
Credits Affected by Marriage
- Spousal amount credit (if spouse's net income under $16,129)
- Solidarity Tax Credit (household income now determines eligibility)
- Canada Child Benefit (combined income determines level)
- Medical expenses (combine both spouses' expenses for maximum benefit)
Update Your Forms
Inform your employer of new marital status by updating TD1 (federal) and TP-1015.3 (Quebec) source deduction forms to ensure correct withholding amounts.
Estate Updates
After marriage, update beneficiary designations on RRSP, TFSA, FHSA, and life insurance, and update your will.