Line 303 - Spouse or common-law partner amount
You can claim this amount if, at any time in the year, you supported your spouse or common-law partner and his or her net income was less than $11,038. However, if you claimed the family caregiver amount for your spouse or common-law partner, his or her net income must be less than $13,078. Calculate your amount on line 303 of your Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants.
Enter the information about your spouse or common-law partner in the "Identification" area on page 1 of your return if you were married or living common-law on December 31, 2013. In certain situations, your spouse's or common-law partner's net income must be stated even if your marital status has changed. See "Net income of spouse or common-law partner" below.
Both of you cannot claim this amount for each other for the same year.
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 2013 because of a breakdown in your relationship, you have a choice. You can claim the deductible support amounts paid in the year to your spouse or common-law partner on line 220 of your return, or an amount on line 303 of your Schedule 1, Federal Tax, for your spouse or common-law partner, whichever is better for you. If you reconciled with your spouse or common-law partner before the end of 2013, you can claim an amount on line 303 and any allowable amounts on line 326 of your Schedule 1.
Remember to claim the corresponding provincial or territorial non-refundable tax credit to which you are entitled, on line 5812 of your provincial or territorial Form 428.
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 he or she filed a return.
If you were living with your spouse or common-law partner on December 31, 2013, use his or her net income for the whole year. This applies even if you got married or back together with your spouse in 2013 or you became a common-law partner or started to live with your common-law partner again (see Marital status).
If you separated in 2013 because of a breakdown in your relationship and were not back together on December 31, 2013, reduce your claim only by your spouse's or common-law partner's net income before the separation. In all cases, enter, in the "Information about your spouse or common-law partner" area on page 1 of your return, the amount you use to calculate your claim, even if it is zero.
Specific rules apply to claims for this amount if you were bankrupt during the year (read the section on bankruptcy in Interpretation Bulletin IT513, Personal Tax Credits) or if you became or ceased to be a resident of Canada for income tax purposes in the year (see either Pamphlet T4055, Newcomers to Canada or Guide T4056, Emigrants and Income Tax, whichever applies).
If you cannot claim the amount on line 303 (or you have to reduce your claim) because of dividends your spouse or common-law partner received from taxable Canadian corporations, you may be able to reduce your tax if you report all of your spouse's or common-law partner's dividends. See line 120 - Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations, for more information.
Forms and publications
- General Income Tax and Benefit Package - Guide, Returns, and Schedules
- Guide T4056, Emigrants and Income Tax
- Pamphlet T4055, Newcomers to Canada
- Interpretation Bulletin IT513, Personal Tax Credits
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