Line 303 - Spouse or common-law partner amount

Who can claim this amount 

Claim this amount if, at any time in the year, you supported your spouse or common-law partner and his or her net income (line 236 of his or her return, or the amount it would be if he or she filed a return) was less than $11,635.

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.

Before claiming this amount

Enter the information about your spouse or common-law partner in the "Step 1 - Information about your spouse or common-law partner" area on page 1 of your return if you were married or living common-law on December 31, 2017. In certain situations, your spouse's or common-law partner's net income must be stated even if your marital status has changed.

Note

Special rules apply to claims for this amount if you were bankrupt during the tax year or if you immigrate to or emigrate from Canada in the tax year. For information about these rules, contact the CRA.

Tax Tip 

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. For more information, go to Line 120 - Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations.

Your spouse's or common-law partner's net income

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, 2017, use his or her net income for the whole year. This applies even if you got married or got back together with your spouse in 2017 or you became a common-law partner or started to live with your common-law partner again. For more information, go to Marital status.

If you separated in 2017 because of a breakdown in your relationship and were not back together on December 31, 2017, reduce your claim only by your spouse's or common-law partner's net income before the separation. In all cases, enter in the "Step 1 - 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.

How to claim this amount

Complete the appropriate parts of Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants, to calculate your claim and attach a copy to your return. Both of you cannot claim this amount for each other for the same year.

What if you made support payments

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 2017 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 2017, you can claim an amount on line 303 and any allowable amounts on line 326 of your Schedule 1.

Claiming the Canada caregiver amount

You may be entitled to claim an amount of $2,150 in the calculation of line 303 if your spouse or common-law partner has an impairment in physical or mental functions. To claim the Canada caregiver amount for your spouse or common-law partner, his or her net income must be less than $13,785. Complete the appropriate part of your Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants, to calculate your claim for line 303.

You could also claim an amount up to a maximum of $6,883 on line 304.

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