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For an individual to claim the spousal tax credit for a non-resident spouse, it is necessary that the non-resident be supported by the individual. The determination of support depends on the circumstances of the case. CRA will consider the following factors when determining if the non-resident spouse is supported by the individual:
- The spouse's income;
- Pensions, Medicare, Housing, and Other benefits provided by the government of the country in which the spouse resides to the spouse;
- It is important to consider the cost of living in the particular country as well as their ability to self-support; and
- assistance provided by others
Please visit the link provided for further clarifications:
CRA: Line 30300 - Spouse or common-law partner amount
CRA: Federal non-refundable tax credits for newcomers and emigrants
Additionally, please refer to this thread for clarifications
Solved: Basic Personal Amount of spouse (30300) if she com... (intuit.ca)
Because this is a unique situation, please Contact the Canada Revenue Agency directly for clarification of this matter.
