Line 30300 - Spouse or common-law partner amount

Note: Line 30300 was line 303 before tax year 2019.

Claim this amount if, at any time in the year, you supported your spouse or common-law partner and their net income (line 23600 of their return, or the amount it would be if they filed a return) was less than $12,069 ($14,299 if they were dependent on you because of an impairment in physical or mental functions).

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 2019 because of a breakdown in your relationship, you have a choice.

You can claim either:

  • the deductible support amounts paid in the year to your spouse or common-law partner on line 22000 of your return
  • an amount on line 30300 of your return for your spouse or common-law partner

Claim whichever is better for you.

If you reconciled with your spouse or common law partner before the end of 2019, you can claim an amount on line 30300 of your return and any allowable amounts on line 32600 of your return.

Both of you cannot claim the amount on line 30300 for each other for the same year.  

Notes

Remember to claim the corresponding provincial or territorial non-refundable tax credit to which you are entitled, on line 58120 of your provincial or territorial Form 428.

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 30300 (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 12000 - Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations.

Net income of spouse or common-law partner

This is the amount on line 23600 of your spouse's or common-law partner's return, or the amount it would be if they filed a return.

If you were living with your spouse or common-law partner on December 31, 2019, use their net income for the whole year. This applies even if you got married or got back together with your spouse in 2019 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 2019 because of a breakdown in your relationship and were not back together on December 31, 2019, reduce your claim only by your spouse's or common-law partner's net income before the separation.

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 2019 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 22000 of your return or an amount on line 30300 of your return 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 2019, you can claim an amount on line 30300 and any allowable amounts on line 32600 of your return.

Claiming the Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older

You may be entitled to claim an amount of $2,230 in the calculation of line 30300 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, their net income must be less than $14,299. Complete the appropriate part of your Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants, to calculate your claim for line 30300.

You could also claim an amount up to a maximum of $7,140 on line 30425.

Report a problem or mistake on this page
Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: