Spousal or common-law partner amount
The 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
