The spousal credit is calculated by subtracting your spouse's net income from $11,474 for the federal credit, and a similiar calculation for the provincial credit. Based on what you have stated here, you definitely are not entitled to a federal spousal credit based on your wife's income, and depending on your province you may not be entitled to the provincial credit, or only a portion. If you claimed spousal credits on your return, once CRA matches up the returns they will discover that you were not entitled and will reassess, causing the tax liability to increase. There will also be interest assessed.
