How to Claim Your Spouse and Dependents on Your Tax Return

Life changes—marriage, separation, births, deaths, illness and incapacity—and each can affect how you claim family members on your tax return. Claiming dependants and spouses is often one of the most confusing parts of the T1 return, so it pays to understand the rules and complete the necessary forms carefully.

Both professionals and do-it-yourself filers should review Schedule 5 — Amounts for Spouse or Common-Law Partner and Dependants. Schedule 5 is the electronic form used to claim dependent family members; even if you file electronically, printing and reviewing this form often helps avoid mistakes. Below are the key points to keep in mind.

Why getting it right is important

Getting spouse and dependant claims correct affects more than the T1 line items. These claims influence eligibility for tax credits and income-tested programs, and may affect benefits such as the Canada Dental Care Plan or provincial supports. Incorrect or incomplete claims can change your after-tax cash flow and eligibility for benefits, so accuracy matters.

Here are common questions and practical answers about claiming immediate family members.

Who counts as a spouse for tax purposes? For tax filing, “spouse” includes someone to whom the taxpayer is legally married and a common-law partner — a person who has lived in a conjugal relationship with the taxpayer for at least 12 consecutive months. That 12-month requirement does not apply if the couple has a child together who lived with them at the end of the year. Spouses can be of the same or opposite sex.

Does a spouse have to be a Canadian resident? Not necessarily. A spouse may be temporarily living outside Canada but still treated as a resident for tax purposes (a “deemed resident”) under CRA rules. It is also possible to claim a non-resident spouse. In these situations, a spousal amount claim can often still be made, subject to the usual conditions.

Where do you make the claim? Complete Schedule 5 and enter the resulting amount on Line 30300 of your tax return. A common misunderstanding is how the spouse’s income affects the claim: the spousal amount is reduced based on the spouse’s net world income, so you must report all income the spouse earned from any source.

What income should be reported for the spousal amount? For this claim you use the spouse’s net income from line 23600 of their return — that is after allowable deductions such as RRSP contributions and child-care expenses. This net figure determines whether and how much of the spousal amount you may claim.

If you married, began living together, or resumed cohabitation during the year and you were still together on December 31, you must include the spouse’s net income for the entire year when calculating the spousal amount. That requirement often surprises couples who expect only part-year income to apply. If you permanently separated and were not living together on December 31, use only the ex-spouse’s net income up to the date of separation.

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How separation plays out with your taxes

Separation introduces additional tax considerations. If you pay spousal support, you generally need to choose between claiming the support payments or claiming the spousal amount — whichever provides the greater tax advantage. The recipient must include support payments in income, which can create a tax liability and may require quarterly instalment payments. Deductions such as an RRSP contribution can help manage resulting tax obligations.

For the parent with primary custody, child support is not taxable to the recipient nor deductible for the payer. However, a parent who supports a dependant child may be eligible for the Amount for an eligible dependant, which functions similarly to a spousal amount for single-parent households. Only one household can claim this amount for a given dependant, and the dependant must usually live with the claimant. The dependant need not be a Canadian resident; a “deemed resident” who lives with you when not studying abroad may qualify.

Claims for the same dependant cannot be split between people. If separated parents have two children under joint custody, each parent may claim the amount for a different child.

Claiming childcare expenses

Childcare expense claims must generally be made by the spouse with the lower net income. There are limited exceptions where the higher-income spouse may claim some childcare expenses, for example if the lower-income spouse was enrolled in school full- or part-time, was hospitalized, had an infirmity that prevented care for at least two weeks, or was imprisoned. These restrictions can still apply in complex separation scenarios — for instance, when a couple was separated and living apart for at least 90 days during 2025 but reconciled within the first 60 days of 2026.

To qualify, the child for whom childcare expenses were paid must have been under 16 at some point in the year, unless the child had a mental or physical infirmity that extends eligibility.

Plan ahead for tax savings

For 2025 the maximum spousal amount is $16,129 if the spouse’s net income is zero, and that amount is reduced dollar for dollar by any net income the spouse reports. Because the spousal amount depends on net income, a common tax-planning strategy is for the lower-income spouse to make RRSP contributions to reduce their net income and increase the claimable spousal amount.

Another option is for the higher-earning spouse to include certain dividends the lower-income spouse received if reporting those dividends allows the spousal amount to be claimed or increased. The dividend tax credit can then be used on the higher earner’s return rather than being unused on the lower earner’s return. Be mindful, though, that dividends are “grossed up” for tax purposes and can have a magnified effect on income-tested benefits or rates, such as long-term care fees or the Guaranteed Income Supplement, which are based on net income.

If your spouse has an infirmity you may be eligible to claim an additional amount; current guidance sets an additional amount at $2,687. Consider consulting Schedule 5 and related CRA guidance to confirm eligibility and required documentation.

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