I had a client from who was supporting his wife and three kids in East Asia. He had records supporting the dollars he was transferring home. His belief was that the total amount transferred home should be deductible but the limit would be $12,069, the full spousal deduction for 2019. Of course, he indicated that his wife was earning no income. This makes it difficult to validate, given that the spouse does not file a Canadian tax return and the CRA has no record of the $0 income.
