How do I calculate the spousal amount for a taxpayer who emigrated to another country or immigrated to Canada during the year?You must first prorate the basic amount based on the number of days during which the taxpayer resided in Canada (including the day of departure or arrival), then subtract from that amount the net income earned by the spouse in Canada. DT Max is currently handling the calculation erroneously, by first subtracting from the basic amount the net income earned in Canada by the spouse, and then prorating the result based on the number of days the taxpayer resided in Canada. To work around that problem, use the keyword Override in order to rectify the amount showing on line 303 of the federal return (line 366 in Quebec). July 28, 2000 |
