Claiming Spousal Amount: Are You Eligible?

Learn when you can claim the spousal amount in Canada. Understand CRA eligibility rules, income limits, and how to reduce your taxes as a couple.

11/3/20252 min read

Claiming Spousal Amount – Are You Eligible?

If you’re married or living common-law in Canada, you may be able to claim the spousal amount — a valuable tax credit that can lower your overall taxes. However, many taxpayers miss it simply because they don’t fully understand the eligibility rules.

Let’s break it down in plain English.

What Is the Spousal Amount?

The spousal amount (line 30300 on your tax return) is a non-refundable tax credit you can claim if you supported your spouse or common-law partner who had a low income during the tax year.

Essentially, if your partner earned below a certain income threshold, you can claim this amount to reduce the taxes you owe.

Who Can Claim It?

You may be eligible if:

You were married or in a common-law relationship at any time during the tax year.
You supported your spouse or partner financially.
Your spouse or partner had a net income below the CRA threshold (which changes annually).

For example, in recent years, if your spouse’s income was below around $14,000, you could claim the full spousal amount. If they earned more, the claim is reduced dollar-for-dollar.

How to Calculate Your Claim

The basic rule:

Spousal Amount = Maximum allowable amount – (Spouse’s net income)

If your spouse’s net income is very low or zero, you can claim the full amount. If their income is higher, your claim gradually decreases.

You can find the exact numbers for the year you’re filing on the CRA website under “Amounts for spouse or common-law partner.”

Common Mistakes to Avoid

Claiming when your spouse’s income is too high – The CRA will adjust or deny it if your partner’s income exceeds the limit.
Not updating marital status – If your marital status changed during the year and you didn’t report it, your claim may be incorrect.
Ignoring partial-year eligibility – If you got married mid-year, you might still qualify for a partial claim based on the months you supported your partner.

Why It Matters

This credit can save you hundreds of dollars in taxes — and it’s especially useful for families where one partner stays home, is in school, or earns part-time income.

It’s a small but meaningful way to balance household taxes and recognize shared financial responsibility.

Final Thoughts

If your spouse or common-law partner had little or no income, don’t skip this claim. Review your partner’s T1 return carefully and include the spousal amount when filing your taxes.

When in doubt, talk to a professional — at Tiki Tax, we make sure you claim every credit you’re entitled to, so you don’t leave money on the table.