Credits and deductions

You can claim the Spouse or common-law partner amount (Line 30300) if both of the following apply to you:

• You supported your spouse or common-law partner at any time in 2025.
• Their net income was less than either of the following:
  • your basic personal amount
  • your basic personal amount plus $2,687 for the Canada caregiver amount if they were dependent on you due to a mental or physical infirmity

If your spouse or common-law partner was a non-resident, enter their net world income in Canadian dollars.

The CRA may ask you to provide supporting documents.