Ask a Planner

By Jason Heath, CFP on January 27, 2026
Estimated reading time: 3 minutes

By Jason Heath, CFP on January 27, 2026
Estimated reading time: 3 minutes

Is rent from a family member or common-law partner taxable? Learn when it counts as income, what expenses you can claim, and CRA rules.

A client of mine told me (Ontario) that his girlfriend moved in and is paying $1,000 per month towards household costs. They won’t be common-law for 3 years in Ontario. Would this count as tax free?
—Hans

There are a few considerations here for your client, Hans. I will break them down.

When you earn rental income, you report it on your personal tax return on Form T776 Statement of Real Estate Rentals. You can claim rental expenses to reduce your taxable rental income. Common expenses include:

This list is not exhaustive, and repairs and maintenance can be complicated because some expenses that are more lasting in nature—like a renovation—may be........

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