Line 303 - 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 (defined below) was less than $11,809 ($13,991 if they were 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 2018 because of a breakdown in your relationship, you have a choice. You can claim either:
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the deductible support amounts paid in the year to your spouse or common-law partner on line 220 of your return
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an amount on line 303 of your Schedule 1 for your spouse or common-law partner
Claim whichever is better for you.
If you reconciled with your spouse or common-law partner before the end of 2018, you can claim an amount on line 303 of your Schedule 1 and any allowable amounts on line 326 of your Schedule 1.
Both of you cannot claim the amount on line 303 for each other for the same year.
Net income of spouse or common-law partner
This is the amount on line 236 of your spouse's or common-law partner's return, or the amount it would be if they filed a return.
If you were living with your spouse or common-law partner on December 31, 2018, use their net income for the whole year. This applies even if you got married or got back together with your spouse in 2018 or you became a common-law partner or started to live with your common-law partner again.
If you separated in 2018 because of a breakdown in your relationship and were not back together on December 31, 2018, reduce your claim only by your spouse's or common-law partner's net income before the separation.
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