Spousal Tax Credit for Non-Resident Spouse

Did you know, if you are sponsoring your spouse to Canada and your spouse is not here, you still can claim the spousal amount. As per Income Tax guide IT513R, it is necessary that the non-resident person be supported by or be dependent on you for support. I the non-resident spouse has enough income or assistance for a reasonable standard of living in the country in which they live, they are not considered to be supported by you.

Following are stated in IT513R
“In order for an individual to claim the spousal tax credit for a non-resident individual’s spouse, it is necessary that such non-resident person be supported by or be dependent for support on the individual. The question of support or dependency is determined on the facts of each case. If the non-resident spouse have enough income or assistance for a reasonable

standard of living in the country in which they live, they are not considered to be supported by or be dependent for support on the individual. It is to be noted that gift which merely enhance or supplement the already adequate lifestyle of the non-resident person do not constitute support. In determining if the non-resident spouse is supported by the individual, the CRA will consider such factors as:

1) The income of the spouse
2) Any support provided to the spouse by government agencies of the country in which such spouse reside, such as pension, medicare, housing etc.
3) The cost of living in the particular country and the ability of the spouse, child or grandchild to provide self-support; and
4) Any support provided to the spouse by other persons. 

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