Spousal or common-law partner amountThe spouse or common-law partner amount is automatically calculated at the federal level using the data entered in the spouse's file. If you have indicated your marital status as married or as a common-law spouse, the program will determine the amount that you are entitled to claim.
If you did not enter any amounts in your spouse's file, the program will assume that you are entitled to the full spousal amount. Make sure to enter the information regarding your spouse's income in his or her file, so that the spousal amount is calculated correctly.
The program will calculate the amount and enter it on line 30300 of Step 5 and line 5812 of your provincial forms (except Quebec).
Also, this year, if your spouse or common-law partner has a physical or mental impairment, you may be entitled to an additional federal amount on line 30425 via Schedule 5.
The program will optimize all the information if the couple's return is produced in the same file.
To check the information in Schedule 5, go to the "Tax Return" tab and in the left column go to the line "Schedule 5 - Spouse and dependant".
However, if your spouse does not file his/her tax return with yours, please follow this procedure.
1. On the "Left-side menu under the Interview tab", select "Spouse interview type".
2. For the line "What information will you provide for your spouse?", the program will indicate "Complete information (recommended)" by default in the drop-down menu. If your spouse has already filed his or her tax return or is planning to file it alone, then you must select from this drop-down menu the option "Net income only" and click on "Next" at the bottom of the page.
3. You must enter your spouse's net income as indicated on line 23600 of his or her federal tax return and, if he or she resides in Quebec, the amount displayed on line 275 of the Quebec return. Moreover, if your spouse has received the universal child care benefit, this income must also be reported.
In the case where there is a separation in the year, the spousal amount can still be claimed based on the net income of your ex-spouse at the time of breakdown of the relationship. NOTE Only one person can claim this amount. To claim the spousal amount in the year of separation in the program, please follow these steps:
4. In the "Left-side menu on the Interview tab", select item "Identification".
5. Then, on the page to the right, at the question "Did your marital status change in 2019?", choose "Yes".
6. Back in the "Left-side menu on the Interview tab", select "Ex-Spouse".
7. Complete the next page accordingly.
For more information, please consult the following link:
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-303-spouse-common-law-partner-amount.html
Also, please note
1. The program cannot optimize your tax returns.
2. The splitting of the pension income with your spouse will not be made.
3. If your spouse died in the tax year, you cannot file your return correctly.
In addition, for Quebec residents, please note:
1. That the spouse cannot transfer his or her non-refundable credits as per line 431 of the Quebec return.
2. That the calculation for the tax credit respecting the work premium of Schedule P will not be performed correctly, which could result to a reassessment notice from Revenu Québec.
In fact, if you want to optimize your tax returns, you should select "Complete Information (Recommended)".
ID: 20190917102741DEX.xml
Webpage: KPA340-20190917102741DE.htm