Even though each of you may have received Provincial Assistance income separately or at separate times, Revenue Canada requires that the spouse with the higher net income (Line 236) will report all of these amounts on one tax return. This may create an increase of Spousal Deduction as a result. As other credits such as GST, Canada Child Benefit and some provincial refundable credits use the family income they are not affected by the combination of this income on one tax return. From CRA;
"However if you lived with your spouse or common-law partner when the payments were received, the one of you who has the higher net income on Line 236 – Net income (not including these payments or the deductions on Line 214 – Child care expenses or Line 235 – Social benefits repayment) has to report all of the payments, no matter whose name is on the slip."
