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Line 303: Spouse or Common Law Partner Tax Credit Amount

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 [1] directly through my professional tax practice [1].