- Federal: Line 30300
- Tax year: 2025| Prior tax years: 2024 and earlier
You may be able to claim this amount if you supported your spouse or common-law partner during the year and their net income (line 23600 of their return or an estimate if they are not filing) was less than your basic personal amount.
If your spouse or common-law partner had a mental or physical infirmity, you may also be able to claim $2,687 for the Canada caregiver amount as part of this line.
Only one spouse or common-law partner may claim the other in any given year.
Who can claim this amount
You can claim this amount if both of the following apply to you:
- You supported your spouse or common-law partner at any time in 2025.
- Their net income was less than either of the following:
- your basic personal amount
- your basic personal amount plus $2,687 for the Canada caregiver amount if they were dependent on you due to a mental or physical infirmity
Special situations
Marital status change during the year
If you were living together on December 31
Use your spouse's or common-law partner's net income for the full year if you:
- separated but later reconciled in 2025
- got married in 2025
- became or resumed being common-law partners in 2025
If you were separated and not back together on December 31
If you separated in 2025 because of a breakdown in your relationship and were not back together on December 31, 2025, reduce your claim by the portion of your spouse's or common-law partner's net income before the separation.
For more information, see Marital status.
Non-resident spouse or common-law partner
If your spouse or common-law partner was a non-resident, enter their net world income in Canadian dollars.
The CRA may ask you to provide supporting documents.
Support payments
If you made support payments to your current or former spouse or common-law partner and were separated for part of 2025 (because of a breakdown in your relationship), you can claim whichever amount is better for you:
- the deductible support payments amount (line 22000)
- the spouse or common-law partner amount (line 30300)
If you later reconciled and were living together on December 31, 2025, you can claim an amount on line 30300 and any allowable amounts on line 32600.
Bankruptcy, newcomers to Canada, and emigrants
Special rules apply if you:
- were bankrupt during the year
- started or stopped being a resident of Canada in the year
Contact the CRA if these situations apply to you.
Canada caregiver amount
If your spouse or common-law partner had a mental or physical infirmity and was dependent on you, you may be entitled to an additional amount of $2,687 in your calculation of line 30300.
You may also be able to claim a separate amount of up to $8,601 on line 30425 for an eligible dependant 18 years of age or older.
To claim the caregiver amount, your spouse or common-law partner's net income must be below your basic personal amount (or your basic personal amount plus $2,687) and you must complete the appropriate section of Schedule 5.
How to claim this amount
- Complete Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants.
- Enter the result on line 30300 of your return.
- Claim the corresponding provincial or territorial non-refundable tax credit on line 58120 of your provincial or territorial Form 428.
Did you know...
If you cannot claim all or part of the spouse or common-law partner amount because of dividends that your spouse or common-law partner received from taxable Canadian corporations, you may reduce your tax by reporting all of their dividends on your return. See line 12000.