Living common law means that you are living in a conjugal relationship with a person who is not your married spouse, and atleast one of the following conditions applies:
This person has been living with you in a conjugal relationship for at least 12 continuous months. (12 continuous months includes any period you were separated for less than90 days because of a breakdown in the relationship.)
This person is the parent of your child by birth or adoption.
This person has custody and control of your child (or had custody and control immediately before the childturned19 yearsof age) and your child is wholly dependent on them for support.
If you satisfy any of these conditions, the CRA requires you to change your status on your tax return.