According to the CRA, in order for an individual to claim the spousal tax credit for a non-resident spouse, it is necessary that such non-resident person be supported by the individual. The question of support is determined on the facts of each case. In determining if the non-resident spouse is supported by the individual, the CRA will consider the following factors:
- the income of the spouse;
- any support provided to the spouse by government agencies (i.e.: pensions, medicare, housing, etc.) of the country in which he/she resides;
- the cost of living in the particular country and their ability to provide self-support; and
- any support provided by other persons
The information provided on this page is intended to provide general information. The information does not take into account your personal situation and is not intended to be used without consultation from accounting and financial professionals. Allan Madan and Madan Chartered Accountant will not be held liable for any problems that arise from the usage of the information provided on this page.