In order for an individual to claim the spousal tax credit for a non-resident spouse, it is necessary that the non-resident person is supported by the individual. In determining if the non-resident spouse is supported by the individual, the CRA will consider the following factors:
To support a spousal tax credit claim for a non-resident spouse, you must keep records of proof of the amounts contributed as support, in case the CRA wants to see them later. This would usually include receipts from the post office, bank money orders, cancelled cheques that were payable to and negotiated by the spouse, or receipts from private agencies established for the purpose of transferring money or goods to residents of other countries.
If you fall under the terms above, then answer "Yes" to claiming the spousal amount.
TaxTip: You may want to call the CRA at 1-866-223-4403 to inquire about getting an ITN (Individual Tax Number) or TTN (Temporary Tax Number) for your non-resident spouse for tax purposes.