As per the Canada Revenue Agency (CRA) "However, if you lived with your spouse or common-law partner when you received the social assistance payments or provincial or territorial supplements, the spouse or common-law partner with the higher net income has to report this amount. If you and your spouse or common-law partner have the same net income, the person whose name is on the slip has to report this amount.
The spouse or common-law partner who reports this amount as income can claim an equivalent deduction on line 25000."
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