12 – Your situation on December 31, 2017
Luke and Justin have no children. They began living in a conjugal relationship on March 30, 2016, separated on January 15, 2017, and resumed living together two months later. Because their separation lasted fewer than 90 days, they are considered to have become de facto spouses on March 30, 2017 (that is, 12 months after they first began living together).
Brenda's spouse Abdul died on May 18, 2017. Abdul and Brenda were not living apart on the date of his death, and Brenda did not have a new spouse on December 31, 2017. Abdul is therefore considered to have been Brenda's spouse on December 31, 2017.
Kim and Dale have been living in a conjugal relationship for three years. They separated on December 1, 2017, but began living together again on January 10, 2018. Because their separation lasted fewer than 90 days, they are considered to have been spouses on December 31, 2017.
Leila and Terry separated on November 15, 2017, and have not lived together since. Because they were separated on December 31, 2017, and their separation will have lasted more than 89 days, they are not considered to have been spouses on December 31, 2017.
Mark and Jane have been married for 20 years. On August 5, 2017, Mark's illness led to him being admitted to a residential and long-term care centre (CHSLD). Given that their separation is a result of Mark's illness and not the breakdown of their relationship, they are considered to have been spouses on December 31, 2017.
If your situation is different from the one you entered on line 12 of your return for 2016, make sure you enter the date of the change on line 13. Doing so ensures that any necessary changes will be made (for example, adjusting the amount of the child assistance payment from Retraite Québec).