You can only claim it if you were supporting your partner during the year and if the partner’s net income for the year is below $11,038 (2013). If you are also claiming the family caregiver amount, then the partner’s net income has to be below $13,078 (2013).
If you and your partner ended your relationship during the year, then you can claim an amount based only on your partner’s net income until the separation. As well, you can only claim the spousal/common-law partner amount in the tax year if your partner is NOT claiming it in the year as well.
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.