The Spousal Amount Tax Credit in Ontario: Who Can Claim It

When one partner in a marriage or common-law relationship earns significantly less than the other — or nothing at all — the higher-earning partner may be able to claim the spousal amount tax credit on their return. It's one of the more commonly claimed non-refundable credits in Canada, but the eligibility rules and the way the credit shrinks as income rises trip up more people than you'd expect.

This guide explains who qualifies, how a supported partner's income affects the amount, and the situations — separation, part-year relationships, competing claims — that most often cause confusion.

What the Spousal Amount Is For

The spousal, or common-law partner, amount is a non-refundable federal and Ontario credit available to a taxpayer who financially supported a spouse or common-law partner during the year, where that partner's own net income was low. It's built on the same logic as the basic personal amount: a household supporting one low- or no-income partner has less capacity to pay tax than a household where both partners earn independently.

Who Counts as a "Spouse or Common-Law Partner" Here

For tax purposes, a common-law partner generally means someone you've been living with in a conjugal relationship for a continuous period recognized under the Income Tax Act, or with whom you have a child. A married spouse qualifies regardless of how long you've been married. The definitions used for tax purposes don't always match how people describe their own relationships colloquially, so if your situation is unusual — a recent common-law relationship, or a long separation without a formal divorce — it's worth confirming your status before claiming the credit.

How the Supported Partner's Income Reduces the Credit

This is the part that surprises people: the credit isn't an all-or-nothing amount. It's reduced as your partner's own net income rises, and it disappears entirely once their income reaches a certain level. If your partner has some income of their own — part-time work, investment income, a small pension — your available credit shrinks accordingly rather than staying at its maximum value.

As of mid-2026, the specific dollar thresholds involved are published annually and change year to year — verify the current figures with the CRA or a tax professional rather than relying on a number you saw in a previous year.

Situations That Complicate or Disqualify the Claim

• Separation during the year. If you were separated from your spouse or common-law partner for part of the year due to a breakdown in the relationship, you generally cannot claim the spousal amount for that period of separation, even if you later reconciled or the separation was brief. Where a separation also involves negotiations over support or property, that's a family law matter as much as a tax one — our Family Law page covers how those issues are typically handled.
• Both partners claiming credits. Only one partner can claim the spousal amount for the other in a given year; you can't both claim it for each other.
• Overlap with the eligible dependant credit. If you're also claiming the eligible dependant credit for someone else in the same year, you generally cannot claim the spousal amount as well — the two credits are largely mutually exclusive for a single claimant.

How to Claim It

The spousal amount is claimed directly on your T1 personal tax return, where you'll also need to report your spouse's or common-law partner's net income — even though you're each filing your own return — so the CRA can calculate the correct reduction. Filing both returns together, or at least with accurate figures for each other's income, generally produces a more reliable result than estimating.

Frequently asked questions