In Canada, the income tax system offers several non-refundable tax credits that help support individuals caring for a spouse or dependents with low or no income. Among these, the spousal amount and eligible dependent amount can significantly reduce your tax liability—and in some cases, lead to a larger refund. These tax credits recognize the financial support one family member provides to another and can be crucial for families with unequal income or caregiving responsibilities.
This blog provides a comprehensive guide on how to claim spousal and dependent amounts, who qualifies, what documentation is required, and how to maximize refund opportunities through proper tax planning.
1. What Is the Spousal Amount (Line 30300)?
The spousal amount is a non-refundable tax credit available to individuals who financially support a spouse or common-law partner with a low net income. This credit reduces the amount of federal tax you owe, based on your spouse’s net income.
As of the 2025 tax year, the maximum spousal amount you can claim is $15,000, minus your spouse’s net income for the year.
Eligibility Criteria:
- You were married or living common-law as of December 31, 2025
- You supported your spouse/common-law partner financially during the year
- Your spouse had a net income less than the federal basic personal amount
Note: The amount claimed may be reduced or eliminated if your spouse earned more than the basic personal amount threshold.
2. What Is the Amount for an Eligible Dependent (Line 30400)?
The eligible dependent amount is similar to the spousal amount but applies to single individuals who support a dependent. It cannot be claimed in the same year as the spousal amount.
For 2025, the maximum eligible dependent amount is also $15,000, reduced by the dependent’s net income.
Who Qualifies as an Eligible Dependent?
- Your child, grandchild, sibling, or parent who is dependent on you
- They lived with you in a home you maintained
- You were single, divorced, separated, or widowed at some point during the year
Typically, this amount is claimed for children under 18, but adults with physical or mental impairments may also qualify as eligible dependents.
3. Calculating the Claim
Both the spousal and eligible dependent amounts are calculated by subtracting the dependent’s net income from the full base amount. The net result is multiplied by the lowest federal tax rate (15%) to determine the tax credit amount.
For example:
- Spouse’s net income: $5,000
- Basic spousal amount: $15,000
- Eligible claim: $15,000 − $5,000 = $10,000
- Federal credit: 15% of $10,000 = $1,500
Similar calculations apply for the eligible dependent amount, using the dependent’s net income.
4. Additional Amounts for Infirm Dependents
If your spouse or eligible dependent is physically or mentally infirm, you may be able to claim an additional supplement. This includes:
- Canada Caregiver Amount (Line 30450 or 30425), available for infirm spouses or dependents
- Up to $2,500 added to the base spousal or dependent amount
The additional amount is reduced when the dependent’s income exceeds approximately $20,000 (exact figures are updated annually by CRA).
5. Supporting Documentation and CRA Requirements
The CRA may require proof of the dependent’s net income and relationship to you. Common documents include:
- Proof of marital status (if separated or common-law)
- Proof of residency (showing the dependent lived with you)
- Medical documentation (for claims involving impairments)
- Receipts for support payments or contributions to the dependent’s living expenses
Always keep copies of tax slips, notices of assessment, and supporting medical documents for at least six years.
6. Provincial and Territorial Tax Credits
In addition to the federal amounts, most provinces and territories offer their own spousal and dependent credits. These vary in amount and calculation method but are typically calculated automatically when using tax software.
For example, Ontario provides a spousal/eligible dependent amount of approximately $10,000, with similar reductions for income and infirmity add-ons.
7. Strategic Tax Planning Tips
- Maximize the credit: If your spouse or dependent earns only a small amount of income, you may be able to claim nearly the full credit.
- Review marital status carefully: If you separated during the year, you may qualify for the eligible dependent amount, even if you were married earlier.
- Consider claiming for adult children: If your adult child has a disability and is financially dependent, you may qualify for both the dependent amount and the disability tax credit transfer.
- Coordinate with other credits: The dependent’s income may affect other credits such as the Canada Workers Benefit or GST/HST credit.
8. Common Mistakes to Avoid
- Claiming both the spousal and eligible dependent amount in the same year
- Claiming for a dependent who does not live with you
- Failing to account for the dependent’s net income accurately
- Overlooking the caregiver amount when applicable
- Claiming a dependent who does not meet CRA’s relationship or residency criteria
Using certified tax software can help prevent these errors and ensure your claims are calculated correctly.
9. How to Claim on Your Tax Return
You can claim the spousal and eligible dependent amounts on your T1 Income Tax and Benefit Return:
- Line 30300: Spousal or common-law partner amount
- Line 30400: Amount for an eligible dependent
- Line 30425: Canada caregiver amount for spouse or dependent
- Schedule 5: Used to calculate amounts before transferring to your main return
If you’re claiming the caregiver amount, include relevant medical certificates or disability documentation where required.
10. Final Thoughts
Claiming the spousal amount or eligible dependent amount can significantly reduce your federal and provincial tax payable. These credits support low-income households and caregivers who take on financial responsibilities for their loved ones. When used strategically, they can increase your refund or reduce what you owe to the CRA.
If your family situation is complex—such as shared custody, separation, or disability care—it may be helpful to speak with a tax professional to ensure you’re claiming the correct amounts and meeting all CRA documentation standards.
