In a January 5, 2004 Tax Court of Canada case, the Court considered the taxpayers to be living separate and apart because of a breakdown in their relationship even though they continued to live in the same house. Therefore, their incomes were not combined for purposes of the GST credit.

In a January 8, 2004 Tax Court of Canada case, the Court noted that it is impossible for a taxpayer to claim an ETSC for a child where the individual is required to pay a support amount for that person.

Taxpayers may use this Form to advise CRA of a change in marital status. This could affect the Canada Child Tax Benefit and GST/HST payments.