I have a non-resident spouse, can I claim a spousal amount tax credit?

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

ABOUT THE AUTHOR

ALLAN MADAN

CA.CPA.CGA

Allan Madan is a CPA, CA and the founder of Madan Chartered Accountant Professional Corporation. Allan provides valuable tax planning, accounting and income tax preparation services in the Greater Toronto Area.

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