The spouse or common-law partner amount is a non-refundable tax credit meant to help families living in the same dwelling where one spouse is financially responsible for the other spouse. Please read our TurboTax FAQ: What is the spouse or common-law partner amount?
Here is information on the Spouse or common-law partner amount, including who can claim it.
Line 30300 – Spouse or common-law partner amount - Canada.ca
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