Spouse or common-law partner amount

• Federal: Line 30300
• Provincial or territorial: Line 58120
• Tax year: 2025| Prior tax years: 2024 and earlier

You may be able to claim the spouse or common-law partner amount if you supported your spouse or common-law partner at any time during the year.

If your spouse or common-law partner had a mental or physical infirmity, you may also be eligible for the Canada caregiver amount. For more information, see Line 30425 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older.

On this page

• Who can claim the spouse or common-law partner amount
  • Special situations
• How much can you claim
• How to claim this amount
• References

Who can claim the spouse or common-law partner amount

Generally, you can claim the spouse or common-law partner amount if both of the following apply:

• You supported your spouse or common-law partner at any time in 2025
  • What is considered support

    Support means contributing to a spouse's or common-law partner's living expenses or other financial needs, including housing, food, transportation, and day-to-day costs.

  • Who is a spouse or common-law partner

    A spouse is a person you are legally married to.

    A common-law partner is a person you are living in a conjugal relationship with who is not your married spouse, and at least one of the following conditions applies:

    • This person has been living with you in a conjugal relationship for at least 12 continuous months
      Note
      In this definition, 12 continuous months includes any period you were separated for less than 90 days because of a breakdown in the relationship.
    • This person is the parent of your child by birth or adoption
    • This person has custody and control of your child (or had custody and control immediately before the child turned 19 years of age) and your child is wholly dependent on this person for support
• Your spouse's or common-law partner's net income (line 23600 of their return or an estimate if they are not filing) was less than either:
  • your basic personal amount (line 30000)
  • your basic personal amount plus $2,687 for the Canada caregiver amount if they were dependent on you because of a mental or physical infirmity

Only one spouse or common-law partner may claim the amount in any given year.

Special situations

How much you can claim

The amount you can claim depends on:

• Your spouse's or common-law partner's net income
• Whether your spouse or common-law partner was dependent on you because of a mental or physical infirmity
• Any special situations that apply to you

Calculate your spouse or common-law partner amount

•  Federal amount for 2025

  Complete Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants, to calculate your claim.

•  Provincial and territorial amounts for 2025

  The spouse or common-law partner amount you can claim will vary depending on the province or territory where you lived at the end of the year:

   Alberta

  Complete the calculation for line 58120 on Form AB428 to calculate your claim.

   British Columbia

  Complete the calculation for line 58120 on Form BC428 to calculate your claim.

   Manitoba

  Complete the calculation for line 58120 on Form MB428 to calculate your claim.

   New Brunswick

  Complete the calculation for line 58120 on Form NB428 to calculate your claim.

   Newfoundland and Labrador

  Complete the calculation for line 58120 on Form NL428 to calculate your claim.

   Northwest Territories

  Complete the calculation for line 58120 on Form NT428 to calculate your claim.

   Nova Scotia

  Complete the calculation for line 58120 on Form NS428 to calculate your claim.

   Nunavut

  Complete the calculation for line 58120 on Form NU428 to calculate your claim.

   Ontario

  Complete the calculation for line 58120 on Form ON428 to calculate your claim.

   Prince Edward Island

  Complete the calculation for line 58120 on Form PE428 to calculate your claim.

   Quebec

  Refer to: Revenu Québec

   Saskatchewan

  Complete the calculation for line 58120 on Form SK428 to calculate your claim.

   Yukon

  Claim the amount from line 30300 of your federal tax return.

How to claim this amount

Claim the spouse or common-law partner amount on your federal tax return and your provincial or territorial Form 428.

•  Federal tax return

  On line 30300 of your federal tax return, enter the federal spouse or common-law partner amount that you determined under How much you can claim.

•  Provincial or territorial Form 428

  Residents of a province or territory other than Quebec

  On line 58120 of your provincial or territorial Form 428, enter the provincial or territorial spouse or common-law partner amount that you determined under How much you can claim.

  Province or territory	Form
  Alberta	Form AB428
  British Columbia	Form BC428
  Manitoba	Form MB428
  New Brunswick	Form NB428
  Newfoundland and Labrador	Form NL428
  Northwest Territories	Form NT428
  Nova Scotia	Form NS428
  Nunavut	Form NU428
  Ontario	Form ON428
  Prince Edward Island	Form PE428
  Saskatchewan	Form SK428
  Yukon	Form YK428

  Residents of Quebec

  Province or territory	Form
  Quebec	Refer to:  Revenu Québec

References

Forms and publications

• Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants
• Form 5009-C, AB428 – Alberta Tax and Credits
• Form 5010-C, BC428 – British Columbia Tax
• Form 5007-C, MB428 – Manitoba Tax
• Form 5004-C, NB428 – New Brunswick Tax and Credits
• Form 5001-C, NL428 – Newfoundland and Labrador Tax
• Form 5012-C, NT428 – Northwest Territories Tax
• Form 5003-C, NS428 – Nova Scotia Tax
• Form 5014-C, NU428 – Nunavut Tax
• Form 5006-C, ON428 – Ontario Tax
• Form 5002-C, PE428 – Prince Edward Island Tax and Credits
• Form 5008-C, SK428 – Saskatchewan Tax
• Form 5011-C, YT428 – Yukon Tax
• Income Tax Folio S1-F4-C2, Basic Personal and Dependant Tax Credits (for 2017 and subsequent tax years)

Related credits

• Line 30425 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older

Related topics

• Line 32600 – Amounts transferred from your spouse or common-law partner
• Newcomers to Canada and the CRA