Step 1 - Identification and other information
Use the instructions on your return to complete Step 1.
Email address
Enter your email address on your return if you would like to receive email notifications from the CRA and you agree to the terms of use for email notifications below. You can also register for email notifications by signing in to My Account at canada.ca/my-cra-account and selecting the "Notification preferences" service.
Terms of use for email notifications
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The CRA will use the email address provided to notify you about any CRA mail available in My Account, when certain changes are made to your account information, and other important account information
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Any mail that is eligible for electronic delivery will no longer be printed and mailed
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The notifications that are eligible for this service may change. You may not always be notified when new types of notifications are added or removed from this service
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To view CRA mail online, you must be registered for My Account or your representative must be registered for Represent a Client and be authorized on your account
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All CRA mail available in My Account is presumed to have been received on the date that the email notification is sent
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It is your responsibility to make sure that the email address provided to the CRA is up to date
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CRA email notifications are subject to the terms of any agreement with your mobile carrier or Internet service provider. You are responsible for any fees imposed by them
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Email notifications are sent unencrypted and unsecured. They could be lost, intercepted, viewed or altered by others who have access to your email account. You accept this risk and acknowledge that the CRA will not be liable if you are unable to access or receive the email notifications, nor for any delay or inability to deliver notifications
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These terms of use may change from time to time. The CRA will provide advance notice of the effective date of any new terms. You agree that the CRA may notify you of these changes by emailing the new terms, or notice of where to find them, to the email address that you provided. You agree that your use of the service after the effective date of any change to these terms constitutes your agreement to the new terms. If you do not agree to the new terms, you must remove your email address from My Account and no longer use the service
Social insurance number (SIN)
For more information about the SIN, including how to apply for one, go to canada.ca/social-insurance-number.
Marital status
Tick the box on your return that applies to your marital status on December 31, 2024.
Married means that you have a spouse. This term only applies to a person you are legally married to.
Living common-law means that you are living in a conjugal relationship with a person who is not your married spouse and at least one of the following conditions applies:
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This person has been living with you in a conjugal relationship for at least 12 continuous months
Note
In this definition, 12 continuous months includes any period you were separated for less than 90 days because of a breakdown in the relationship. -
This person is the parent of your child by birth or adoption
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This person has custody and control of your child (or had custody and control immediately before the child turned 19 years of age) and your child is wholly dependent on this person for support
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.
Note
You are still considered to have a spouse or
common-law partner if you were separated involuntarily
and not because of a breakdown in your relationship. An
involuntary separation could happen when one
spouse or common-law partner is living away for work,
school or health reasons, or is incarcerated.
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.
If you file your return before your 90-day separation period is over and that period includes December 31, enter your marital status as married or living common-law, as applicable.
If, after filing your return, you continue to live separate and apart from your spouse or common-law partner and you have been living this way for at least 90 days, you have to change your marital status to "separated" using the first day of the 90-day period as your date of separation. See "Digital services for individuals" on page 55 for ways to change your marital status online or complete and send Form RC65, Marital Status Change, to the CRA.
Note
You must file an amended return to adjust your
entitlement for any credits claimed or to apply for credits
that you may not have been entitled to when you were
married or living common-law.
Widowed means that you had a spouse or common-law partner who is now deceased.
Divorced means that you are legally divorced from your former spouse.
Single means that none of the other marital statuses applies to you.
Residence information
Enter the province or territory where you lived or were considered to be a factual resident on December 31, 2024.
Your spouse's or common-law partner's information
Enter the information and amounts that are reported on your spouse's or common-law partner's return. If they are not filing a return, enter the amounts that they would report if they were filing a return, even if their income is zero.
Notes
Your spouse or common-law partner may still have to file
a 2024 return even if you enter their amounts on page 1
of your return. See "Who has to file a return" on page 3.
If you became separated or widowed in the year, enter on page 1 of your return the following information about your former or deceased spouse or common-law partner to claim certain credits:
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their first name
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their social insurance number
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their net income before the date of separation or before their date of death
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