(Special) - There's an old saying that 'two can live cheaper
than one.' When it comes to taxes in Canada, your marital status
- whether you're single, married or living common law - can make
a significant difference in the amount of tax you pay each year.
Unlike the United States where couples can choose to file a
joint tax return, each spouse or partner in Canada must file his
or her own tax return and clearly indicate their marital status
on the first page.  In Canada, common-law partners are defined
as two people who cohabit in a conjugal relationship for at
least 12 months and are treated the same as a legally married
couple for tax purposes.  While partners must file individual
tax returns, it's a good idea to prepare them together.  "We
suggest you prepare them together or have the same preparer do
both so that you take full advantage of credits available, such
as the age, pension income, disability, and tuition and textbook
credits," says Sara Kinnear, Senior Tax and Estate Planning
Specialist with In