Line 30300 – Spouse or common-law partner amount

Claim this amount if, at any time in the year, you supported your spouse or common-law partner and their net income from line 23600 of their return (or the amount that it would be if your spouse or common-law partner filed a return) was less than your basic personal amount (plus $2,616 if your spouse or common-law partner was 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 2024 because of a breakdown in your relationship, you can claim whichever amount is better for you:

• the amount on line 22000 of your return for deductible support payments made in the year to your current or former spouse or common-law partner
• the amount on line 30300 of your return for your spouse or common-law partner

If you reconciled with your spouse or common-law partner and were living together on December 31, 2024, you can claim an amount on line 30300 of your return and any allowable amounts on line 32600 of your return.

Only one spouse or common-law partner can claim the amount on line 30300 for each other for the same year.

Net income of spouse or common-law partner

The net income of your spouse or common-law partner is the amount that they enter on line 23600 of their return (or the amount that it would be if they filed a return).

If you were living with your spouse or common-law partner on December 31, 2024, use their net income for the whole year even if you separated for part of the year (then you reconciled and started living together again in 2024), or you got married in 2024, or you became a common-law partner or started to live with your common-law partner again, in 2024. For more information, go to Marital status.

If you separated in 2024 because of a breakdown in your relationship and were not back together on December 31, 2024, reduce your claim by the amount of 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 the amount to enter on line 30300 of your return.

Only one spouse or common-law partner can claim this amount for each other for the same year.

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 $2,616 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 your basic personal amount (or your basic personal amount plus $2,616).

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 $8,375 on line 30425.

Forms and publications

• Income Tax Package
• Income Tax Folio S1-F4-C2, Basic Personal and Dependant Tax Credits (for 2017 and subsequent tax years)

Related topics

• Line 32600 – Amounts transferred from your spouse or common-law partner
• Benefits, credits, and taxes for newcomers