If you were married or in a common law relationship during the 2011 tax year, you can claim the Spouse or Common Law Partner Amount if your spouses’ income was less than $10,527.
Any net income your spouse reported on Line 236 of their tax return will reduce the credit amount dollar-for-dollar and fully eliminates this credit when your spouses’ income exceeds $10,527.
Canadian Dividend Income
If you cannot claim this credit because your spouse had too much income, you may still be able to claim the credit if your spouse had dividend income from Canadian corporations. Simply report your spouses’ dividend income on your tax return. This lowers his or her net income and may allow you to claim this credit.
Were You Separated From Your Spouse?
If can still claim the Spousal credit if you were married or common law at any time during the year. However, you reduce the credit by the amount of your spouses’ net income before the separation.
If you were paying spousal support (not child support) you have a choice to make. You can either the deduct spousal support you paid on Line 220 or the Spousal or Common Law Amount credit on Line 303.
Looking For Professional Help?
If you’re looking for advice or tax planning services, you can contact me directly through my professional tax practice.
Related Articles
- Line 301: Age Amount Tax Credit
- Spouse or Common Law Partner
- Line 300: Basic Personal Amount
- Tax Credit Amount vs. The Actual Tax Credit
Print This Post
{ 54 comments }
Next Comments →
My 18 years old son provided before/after school care for my daughter and I paid him in cash monthly. He turned 18 in August 2009. Does anyone know if I can claim all amount for the full year I paid as child care deduction or should I prorate it based on the fact that the caregiver was immediate family member and turn 18 only in August 2009?
Hi Alex,
I’ve re-read your post and I think I understand your question a little better. A couple of exceptions apply to your case. Child care provided by a related person UNDER the age of 18 are not deductible. Since the requirement is that they cannot be both under age 18 AND related, seems to indicate that if they are age 18 or older and related, that the expenses are deductible.
Alex,
I’m not sure I follow. Are you married? Why did your son pay the expenses?
Thank you Tax Guy,
Does this suggest that I have to prorate the expanses and deduct only the portion of those expenses associated with the time when child care provider was 18 for the part of the tax year?
Hi Alex,
It’s not a matter of prorating but rather the expenses paid from age 18 on are deductible.
I hope this helps!
yes, thank you.
I have a question regarding Canadian citizen working abroad. if they
are paying a foreign pension plan can that be credited when he
files Canadian tax?
If the person is not a resident of Canada then they don’t pay tax here anyway and the deductibility is a moot point. If they are a resident, then it is difficult to say what the implications are without knowing the whole situation.
well, he work abroad he’s been there since 1998. 2007 his wife moved in canada. if you have a spouse in canada and you work abroad, is that enough to say he is a resident if that is his only tie in canada? is he suppose to file for his tax from 2007-2009
or does it have to be 1998?
Hi Trisha:
If his wife lives in Canada, he is a resident of Canada and liable for tax on worldwide income. He may claim foreign taxes paid as a tax credit. The date he bebcame a resident again would be the day his wife moved here and became a resident, or if he is here 183 days in the year.
As far as the deduction for the foreign pension contribution, I’m not certain of the answer. It partly depends on whether the plan meets certain criteria in the Canadian Income Tax Act and that he be a resident at the time. The criteria can get a little complex.
Hi, If a husband is working and living in Canada but his wife is still living in another country, can he still claim the spousal amount (she is not earning any income in the other country)?
Thanks.
just to clarify, he lives and works in Canada and she has never lived in Canada
As long as you were married or common law, supported your spouse and your spouse’s income was under the threshold you can claim the credit.
Hi. I am a little bit confused. My husband is a non immigrant who lives abroad with no income. I send him money on a monthly basis. I was told by the CRA that I can claim him as my spouse with no income and also as my dependant and that I should keep all money transfer receipts in case I am asked for them. My question is, when using tax software, where am I supposed to enter the amount that I have sent him during the tax year, if I am even supposed to enter this info at all. Or are the receipts just to prove that I was supporting my husband abroad? Thanks!
You don’t report the amount paid to him on your tax return, they are only proof that you are entitled to claim the spousal tax credit. You claim the spousal amount on Schedule 1 less any amounts he earned on his own.
I have a girlfriend that has a student loan debt being collected by CRA. Every year her tax refund is automatically put towards paying down the balance on that student loan. My question is regarding putting her on my tax return as a common law spouse. We meet the qualifications. If I do so, am I now on the hook for her debt? If I am recieveing a refund, will CRA take it and put it towards her outstanding debt obligations?
Shaun,
The CRA cannot convert one taxpayers refund to cover another’s debt. But it does not change the requirement for you to file properly. You may want to seek the help of a tax preparer and I caution you in relying on this site for tax advice.
If I was single in 2010 and is now common law since February 2011 , do I claim single or common law on my 2010 tax return ?
Thank you,
Natacha
Natacha,
You report your status as of December 31, 2010. If you were not common law on December 31, 2010, then you report single.
Next Comments →
Comments on this entry are closed.