Line 30300: Spouse or common-law partner amount
TurboTax automatically claims this amount for you if you are eligible.
It's calculated based on you and your spouse/partner's combined net income, so it's important to enter your spouse/partner's income into your return, whether you're preparing your returns together in TurboTax or not.
Note: Your spouse is not considered a dependant.
If you immigrated to or emigrated from Canada during the tax year, your claim is prorated for the time you were a resident of Canada. For details, see Newcomers to Canada.
As per the Canada Revenue Agency (CRA) Line 30300 – Spouse or common-law partner amount
Claim this amount if, at any time in the year, you supported your spouse or common-law partner and their net income from line 23600 of their return (or the amount that it would be if your spouse or common-law partner filed a return) was less than your basic personal amount (plus $2,499 if your spouse or common-law partner was dependent on you because of an impairment in physical or mental functions).
If you had to make support payments to your current or former spouse or common-law partner and you were separated for only part of 2023 because of a breakdown in your relationship, you can claim whichever amount is better for you:
- the amount on line 22000 of your return for deductible support payments made in the year to your current or former spouse or common-law partner
- the amount on line 30300 of your return for your spouse or common-law partner
If you reconciled with your spouse or common-law partner and were living together on December 31, 2023, you can claim an amount on line 30300 of your return and any allowable amounts on line 32600 of your return.
Only one spouse or common-law partner can claim the amount on line 30300 for each other for the same year.
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