Canada Revenue Agency review

[CanGirl]

I married my husband, a US Citizen last February 2013. He is currently living in Michigan while I am living in Ontario, Canada.
This year I filed my taxes as Married Filing Separately. I received an early return of $101. Now I have received a review in the mail.

This is the entire notice:

Reason for review:

- a change to your marital information

Program Result Amount Period:
GST/HSTC Debit $101.00 Jan 2014

This amount owing was assessed under the "Income Tax Act".

Our records show that your current marital status is not the same as the one we used to calculate your 2012 GST/HSTC. As a result, we cannot determine if you are still entitled. If you provide the following information, we will process it and inform you if you are entitled to this credit:

- confirmation (by you and by your spouse's or common-law partner) of your marital status and the date of the change, as well as your spouse's or common-law partner's name and social insurance number

We need to know the amount of your spouse's or common-law partner's 2012 net income so that we can calculate your credit. If this individual immigrated during or after 2012 we need the date of entry and the world income earned before he or she came to Canada (if not already provided), with the amount converted to Canadian dollars.

Account summary

New debits: GST/HSTC
Amount owing January $101.00
-------------
Total: $101.00

Summary of the amounts owing as of 2014-03-10:
(Any amount owing is due once you receive this notice.)

Program Previous debt New debits Credits applied Amount owing
GST/HSTC $0.00 + $101.00 - $0.00 = $101.00

(End of Notice)

My questions are:

What exactly do I have to show them?
What documents do I need?
Do I owe this $101.00 right now or can I wait til after I send in the proof?

My last job before 2013 ended in November of 2012.
I worked 1 month (seasonal job) in October 2013 and only earned about $1,200.

My husband does not have a Canadian social insurance number and is not planning on immigrating to Canada. I will be moving to US once my CR1 visa is approved.

[nelsona]

Did you list his income (on page 1) of your return. There is no such thing as married filing separately in Canada. Everyone files separately.

However for determining GST credits, couple income is considered.

They have told you what they want: provide them the date of marriage and his world income for 2013. no need to provide 2012, since you were not married.

[CanGirl]

No I did not provide his income on my return because it does not pertain to me. He is in US and I am here. He does not give me a monthly allowance or any such thing. Why would his income affect me?

[Dalthien]

The GST/HST Credit is based on your combined net income (worldwide) as a couple. It has nothing to do with your taxes - it is a special credit that Canada pays to low-income people who file their income tax returns. Since you are married, your GST/HST credit is based on your combined worldwide income as a married couple - and they need to know your spouse's net income before they can properly determine whether you still qualify for the credit or not, and if you do still qualify for it, then they need to know if your spouse's income will reduce the amount of the credit that you should have received.

Anyone who receives the GST/HST credit is supposed to notify CRA within 30 days of any changes to your marital status, because it will change your credit status. You didn't notify them within 30 days of getting married, so they assumed that you were still single, and continued paying you your GST/HST credit based on your single status. Now that you are married, they have to do the credit calculation all over again, and based on his income, you likely didn't quality for the credit any longer, and they want any payments back that you received that you shouldn't have based on your new married status.

[taxiscomplicated]

Since she only got married in Feb 2013, why does she has to report her spouse income for 2012?