Separation and Divorce Taxes in Québec (2026)

Short answer For tax purposes, you are separated once you have lived apart for 90 days because of a breakdown in the relationship; you then tell the CRA (online, by phone or with Form RC65) by the end of the month after the month your status changed, and you tell Revenu Québec and Retraite Québec once the 90 days have passed. From the month after the change, the CCB, the Canada Groceries and Essentials Benefit, the solidarity credit and the Allocation famille are recalculated on your own income, and parents with shared custody (40% to 60%) each receive half of the federal child amounts. Spousal support paid under a court order or written agreement is deductible for the payer and taxable for the recipient, federally and in Québec; child support under an agreement made after April 1997 is neither. Québec is more generous than Ottawa on legal fees: both the payer and the recipient can deduct fees paid to establish or review support on the Québec return. Only one parent can claim the federal eligible dependant amount, and never for a child they pay support for. RRSP and QPP rights are often divided under the family patrimony rules; transfers made properly are not taxed.

A separation changes your tax situation long before a divorce judgment. Your benefits are recalculated, support payments start, credits move from one parent to the other, and decisions about the house and retirement savings can create or avoid tax for years. In Québec you deal with two tax systems that mostly agree, the CRA and Revenu Québec, plus Retraite Québec for the Allocation famille and the QPP, and Québec civil law, which sets the family patrimony and the child support model. This guide explains the tax side step by step, with worked examples, for married spouses and de facto (common-law) spouses alike. It is general tax information, not legal advice: the division of property and the amount of support are matters for your lawyer or mediator.

When are you considered separated for tax purposes?

Both the CRA and Revenu Québec use the same test: you are separated when you have been living apart for 90 days because of a breakdown in the relationship. Once the 90 days have passed, your status is "separated" from the date you started living apart. A shorter separation, or one that ends in reconciliation within 90 days, does not change your marital status for tax purposes.

Married or civil union spouses stay legally married until a divorce or dissolution, but for tax purposes they are "separated" after 90 days apart and "divorced" after the judgment.
Common-law (de facto) partners are spouses for tax purposes once they have lived together for 12 continuous months, have a child together, or one has custody of the other’s child who depends on them. After a 90-day separation, they are simply single again.
Living under the same roof does not automatically mean you are still a couple, but you must be able to show the relationship ended, for example separate bedrooms, finances and social lives. Expect questions if you claim this.

Revenu Québec gives an example: for a separation on December 1, 2025, you would call at the earliest on February 28, 2026. On your Québec return, you report your status on December 31 and, if it changed since your last return, the date of the change; you enter the date of a separation only if it began before January 1 and has lasted 90 days or more.

Telling the CRA, Revenu Québec and Retraite Québec

Agency	What to report	How and when
CRA	Your new marital status (and later, custody arrangements)	By the end of the month after the month your status changed: online in My Account (Profile, Marital status), by phone, or with Form RC65, Marital Status Change
Revenu Québec	Your change in situation, new address and direct deposit	After the 90 days have passed; update address and banking information in My Account for individuals
Retraite Québec	Separation and custody, for the Allocation famille	For de facto spouses, after at least 90 days apart; update your file so each eligible parent receives their share

Do not wait for tax season. The CRA recalculates your benefits starting the month after your marital status changed; if you report late, you may receive too much and have to repay it, or miss amounts you were owed. If your phone number changed and you cannot receive your CRA passcode, update by phone. Our guide to setting up Revenu Québec and CRA online access helps if you never had your own accounts because your former spouse handled them.

How separation affects your benefits

Benefit	After separation	Shared custody (40% to 60%)
Canada child benefit (CCB)	Recalculated on your own adjusted family net income from the month after the change	Each parent gets 50% of what they would get with full custody, based on their own income
Canada Groceries and Essentials Benefit (formerly GST/HST credit)	Recalculated as a single person or single parent	Each parent may get half of the amount for the child
Solidarity tax credit (Revenu Québec)	Based on your new family situation and income; changes during the payment period must be reported	Depends on each household’s situation
Allocation famille (Retraite Québec)	Recalculated on your new family income, possibly with a retroactive payment; single-parent supplement of up to $1,077 a year in 2026	Both parents can be eligible with 40% to 60% custody; under 40% gives no entitlement

For the CCB, a child who lives with you more than 60% of the time is in your full custody; between 40% and 60% is shared custody, and both parents should apply; under 40%, you are not eligible. The CRA will not split the CCB in any other proportion. The CCB maximums for July 2026 to June 2027 are $8,157 a year for a child under 6 and $6,883 for a child aged 6 to 17. Our guide to 2026–2027 benefit payment dates in Québec lists the amounts and dates for every program.

Support payments: what is taxable and what is deductible

The tax rules for support are the same federally and in Québec, but you report them on two returns. They apply only to payments made under a court order or written agreement, paid periodically, to a current or former spouse or to the parent of your child, while you live apart because of the breakdown.

Type of payment	Payer	Recipient	Lines (federal / Québec)
Spousal support under an order or written agreement	Deductible	Taxable	Payer: 22000 / 225; recipient: 12800 / 142
Child support under an order or agreement made after April 1997	Not deductible	Not taxable	Reported for information only (federal lines 21999 and 12799)
Payments with no order or written agreement	Not deductible	Not taxable	None
Lump-sum settlement (not periodic)	Generally not deductible	Generally not taxable	None
Combined amount where the spousal part is not specified	Not deductible	Not taxable	The CRA treats it all as child support

Register spousal support with the CRA. If your order or agreement includes spousal support, file Form T1158, Registration of Family Support Payments. Do not register it if it covers child support only.
Payments before the agreement made in the same year or the previous year count only if the order or agreement says they are considered paid under it.
Retroactive lump sums of $3,000 or more that bring payments up to date can qualify for a special calculation: the payer gives the recipient Form T1198.
Pre-May 1997 agreements follow older rules, under which child support was taxable, unless the agreement was later changed or the parties elected otherwise on Form T1157.

The Québec child support model and collection by Revenu Québec

Child support in Québec is set with the Québec model for the determination of child support payments when both parents live in Québec, rather than the Federal Child Support Guidelines used elsewhere. The model affects the amount, not the tax: child support remains non-taxable and non-deductible either way. Another Québec feature is that Revenu Québec administers the collection of support payments, so many payers pay Revenu Québec, which then pays the recipient. Payments made through this program keep the same tax treatment, and you can follow the file in Revenu Québec’s My Account.

Legal fees: Québec is more generous than Ottawa

This is the biggest difference between the two returns:

Fees paid to	Federal return	Québec return (line 250)
Obtain a divorce or separation judgment	Not deductible	Not deductible
Establish custody or access rights	Not deductible	Not deductible
Recipient: establish the initial right to support, collect it, or have it reviewed	Deductible on line 22100 for fees to collect overdue support, establish the amount of support or seek an increase	Deductible
Payer: establish, negotiate, contest or reduce the support obligation	Not deductible	Deductible, when it is for establishing the initial obligation or a review of it

On the Québec return, the deduction covers fees for support that is taxable or deductible and for support that is neither, such as child support, as long as you were not reimbursed and are not entitled to be. Ask your lawyer for an invoice that separates the support work from the divorce and custody work, otherwise none of it may be deductible.

Credits for single parents

The federal amount for an eligible dependant

If you were single, separated or divorced and supported a child under 18 who lived with you in a home you maintained, you may claim the amount for an eligible dependant (line 30400), often called the "equivalent to spouse" amount. The limits are strict:

Only one claim per household, even with several children.
You cannot claim it for a child for whom you had to pay child support, with two exceptions: the year of separation, if you do not deduct spousal support paid, and shared custody where the order or agreement clearly requires both parents to pay child support.
If both parents can claim the same child and cannot agree, neither can claim.
A support calculation that simply uses both parents’ incomes does not mean both parents are required to pay.

No direct Québec equivalent

Québec has no eligible dependant credit for minor children. Instead, single-parent families receive the single-parent supplement of the Allocation famille (up to $1,077 in 2026), and a person who lived alone, or only with people under 18, all year may claim the amount for a person living alone on line 361. An additional single-parent amount ($2,627 for 2025) applies only to a parent living with an adult child in post-secondary studies who was not entitled to the Allocation famille for December.

Childcare expenses after a separation

Each parent can claim the Québec childcare credit for the fees they actually paid for periods when the child lived with them, and the same fees cannot be claimed twice. Federally, a parent who did not live with the other parent during the year claims the deduction as the person supporting the child, without the rule that normally gives it to the lower-income spouse. Make sure each RL-24 slip is in the name of the parent who paid. Our guide to the childcare expense credit has the 2026 rates and limits.

The family home and the principal residence exemption

While you are a couple, your family unit can designate only one principal residence per year for years after 1981, so a house and a cottage cannot both be sheltered for the same years. Your former spouse stops being part of your family unit only for a year throughout which you were separated under a court order or a written separation agreement; from then on, each of you can designate your own home.

Transfer to a spouse. Property transferred to a spouse or former spouse in settlement of rights arising from the relationship generally moves at its tax cost, so no gain is triggered at the time; the receiving spouse inherits the cost.
Sale to a third party. Report the sale on Schedule 3 and Form T2091(IND) federally, and on Form TP-274 in Québec, even when the gain is fully exempt; Revenu Québec charges a penalty when TP-274 is missing.
A plex or rental part. If part of the home was rented, see our guide to selling a rental property in Québec.

RRSPs, spousal RRSPs and pensions

Spousal RRSP attribution

Normally, if your spouse withdraws from a spousal RRSP in the year you contributed or in the next two calendar years, the withdrawal is taxed in your hands, not theirs. This attribution rule does not apply when you are living separate and apart because of the breakdown of the relationship at the time of the withdrawal: the annuitant is taxed instead.

Transferring RRSPs on a breakdown

RRSP or RRIF property can be transferred directly from one spouse’s plan to the other’s without tax, using Form T2220, when you are living apart and the transfer is made under a court order or a written separation agreement to settle rights arising from the relationship. Cashing out and handing over the money instead is taxable to the person who withdrew it.

Pension plans and the QPP

Benefits accumulated in pension plans can also be divided. Earnings registered with the QPP during a marriage or civil union are divided automatically after a divorce, separation from bed and board or annulment judgment that took effect after June 30, 1989, unless a spouse waived the partition in the judgment or a notarized agreement. Retraite Québec offers a free simulation, and partition cannot reduce either spouse’s rights by more than 50%. De facto spouses may divide QPP earnings by agreement, under the conditions set by Retraite Québec. A partition is not taxed when it is made; pensions are taxed later, when received.

The family patrimony and the new parental union regime

The family patrimony is a Québec civil law rule, not a tax rule, but it drives most of the transfers above. For married and civil union spouses, it includes the family residences, the furniture, the family vehicles, benefits accrued in pension plans and RRSPs, and QPP earnings registered during the union; its value is generally divided equally. De facto spouses have no family patrimony, with one exception: de facto spouses who live together, present themselves publicly as a couple and become parents of a common child born or adopted on or after June 30, 2025 are automatically in a parental union (parents of a child born earlier can opt in by notarial act or a contract signed before two witnesses) and have a parental union patrimony made up of the family residences, furniture and vehicles. Pension rights, RRSPs and QPP earnings are excluded from it. We give only the tax consequences here; the rights themselves are for your lawyer, notary or mediator.

Worked examples

Example 1: reporting a separation in 2026

Annie and Karim, common-law partners with one child, separate on June 1, 2026. On August 30, 2026, they have been apart for 90 days, so they are separated from June 1. Each tells the CRA and updates their status in My Account; the CRA recalculates the CCB and the CGEB from July 2026 on each parent’s own income. They also tell Revenu Québec and Retraite Québec. On their 2026 returns, both report "separated" at December 31.

Example 2: spousal and child support

Under a written agreement, Marc pays Julie $1,500 a month of spousal support and $900 a month of child support. Over 12 months, Marc deducts $18,000 on line 22000 federally and line 225 in Québec, and Julie reports $18,000 on line 12800 and line 142. The $10,800 of child support is not deductible for Marc and not taxable for Julie. Marc registers the agreement with the CRA on Form T1158 because it includes spousal support.

Example 3: a combined amount

Another agreement requires $2,400 a month "for the support of the family" without saying how much is for the spouse. The CRA treats the whole amount as child support: nothing is deductible for the payer, and nothing is taxable for the recipient. Splitting the amount in the agreement would have changed the result.

Example 4: shared custody and the CCB

Two parents share custody of a 4-year-old week on, week off. For July 2026 to June 2027, the parent with an adjusted family net income of $35,000 is below the $38,237 threshold and would get the full $8,157 with full custody, so receives half: $4,078.50 a year. The other parent, with $45,000, would get $7,683.59 with full custody, so receives $3,841.80. Each half is calculated on that parent’s own income.

Example 5: legal fees on two returns

Sophie pays $3,000 in legal fees to collect arrears of child support; her former spouse pays $4,000 to have his child support obligation reviewed. In Québec, both can deduct their fees on line 250. Federally, Sophie can deduct fees to collect support, but her former spouse cannot deduct fees to reduce his obligation.

Example 6: a spousal RRSP withdrawal

Luc contributed $6,000 to a spousal RRSP for Nadia in 2025. They separate in March 2026 and, in October 2026, while living apart, Nadia withdraws $6,000. Because they were living separate and apart because of the breakdown at the time of the withdrawal, the amount is taxed to Nadia, not Luc.

Common mistakes

Reporting the separation before 90 days, or forgetting to report it at all.
Paying support without a written agreement, which makes spousal support non-deductible.
Not specifying the spousal portion in an agreement that covers both spouse and children.
Both parents claiming the eligible dependant amount, or the paying parent claiming it.
Not asking for a detailed legal invoice, which costs the Québec deduction for support-related fees.
Cashing an RRSP to pay the other spouse instead of using a T2220 transfer.
Forgetting Form TP-274 when the family home is sold.
Keeping old banking or address information with one of the agencies.

How we can help

We prepare federal and Québec returns for the year of separation and the years after: reporting the status change, support payments and the T1158 registration, the eligible dependant claim, legal fee deductions on both returns, and principal residence and RRSP transfer forms. We work alongside your lawyer or mediator and do not give legal advice. A tax professional reviews every return. Personal returns start at $300 (personal tax returns). See pricing, contact us, or read our Québec personal tax return guide.

Frequently asked questions

When am I considered separated for tax purposes in Québec?

When you have lived apart for 90 days because of a breakdown in the relationship. Your status is then "separated" from the day you started living apart. A shorter separation, or a reconciliation within 90 days, does not change your status. The CRA and Revenu Québec use the same rule.

Is child support taxable in Québec?

No. Child support paid under a court order or written agreement made after April 1997 is not taxable for the recipient and not deductible for the payer, federally or in Québec. The Québec child support model affects the amount, not the tax treatment.

Is spousal support deductible?

Yes, if it is paid periodically under a court order or written agreement while you live apart. The payer deducts it on line 22000 federally and line 225 in Québec; the recipient reports it on line 12800 and line 142. Register the order or agreement with the CRA on Form T1158.

Can I deduct my divorce lawyer’s fees?

Not the fees for the divorce itself or for custody. Fees related to support are different: on the Québec return, both the recipient and the payer can deduct fees paid to establish or review support, even child support. Federally, only the recipient can deduct fees, on line 22100, to collect overdue support, establish the amount of support or seek an increase.

Who claims the eligible dependant amount after a separation?

Only one parent, and generally not the one who pays child support for that child. In shared custody, both parents can qualify only if the order or agreement clearly requires both to pay child support; if they then cannot agree, neither can claim. Québec has no equivalent credit for minor children; the Allocation famille single-parent supplement plays that role.

How is the Canada child benefit split in shared custody?

When the child lives with each parent 40% to 60% of the time, each parent receives 50% of the amount they would get with full custody, calculated on their own adjusted family net income. The CRA does not use any other split. Both parents must apply.

Is there tax when RRSPs are divided under the family patrimony?

Not if the RRSP property is transferred directly to the other spouse’s plan using Form T2220, while you live apart, under a court order or written separation agreement. Withdrawing cash to pay the other spouse is taxable to the person who withdraws it.

Do I have to tell Revenu Québec about my separation?

Yes, once you have been separated for 90 days, because the change affects advance payments of tax credits and social program amounts. Also update your address and direct deposit in My Account, and report your status on December 31 on your Québec return.

Separation and Divorce Taxes in Québec: 2026 Guide