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 2019 is $11,809 (or $13,991 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 $12,069 (or $14,299 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 CRA website for more information.
- If you and your spouse or common-law partner were separated because of a breakdown in your relationship during the tax year and did not reunite on or before December 31 of the tax year, use your spouse’s or common-law partner’s net income before the separation.
- If you were living with your spouse or common-law partner on December 31 of the tax year, use their net income for the entire year (even if you lived separately for part of the tax year because of a breakdown in your relationship).
- If you were separated for only part of the tax year due to a breakdown in your relationship and you had to make support payments to your spouse or common-law partner, you can either claim the deductible amount of the support payments, or the amount for a spouse or common-law partner. You cannot claim both.
If you qualify for the spouse or common-law partner amount, TurboTax automatically calculates the amount for you in your tax return. You can find the calculated amount on your detailed tax summary on the line for the Spouse or common-law partner amount. For more information about this line, visit the CRA website (click here: link).