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. The maximum amount you can claim for tax year 2020 is $12,298 or $13,229 (depending on your income), or $14,571 or $15,502 (depending on your income) if your spouse or common-law partner is eligible for the Canada caregiver amount.
You can claim this amount for the entire year, even if you met the eligibility requirements for only part of the year, if:
- You supported your spouse or common-law partner at any time during the year, and
- Their income was lower than your basic personal amount ($12,298 or $13,229, depending on your income), or your basic personal amount plus $2,273 if your spouse or common-law partner was dependent on you because of a mental or physical impairment.
You cannot claim this credit if you're claiming the amount for an eligible dependant.
Note: Special rules apply if you filed for bankruptcy, immigrated to or emigrated from Canada, and if your spouse or common-law partner’s net income is above the threshold because of dividends they received from taxable Canadian corporations during the tax year. Visit the Spouse or common-law partner amount page on the CRA website for more information.