Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues: Paragraph 39 of IT-513R states that "Because of subsection 118(5), an individual cannot claim a personal tax credit in respect of the individual's spouse or a child for a taxation year after 1996 if the individual is required to pay a support amount ... to his or her spouse or former spouse for that person, and the individual lives separate and apart from the spouse or former spouse throughout the year because of the breakdown of their marriage." As a result of these comments, an individual is not entitled to claim the equivalent-to-spouse credit. We have been asked whether we have a policy that would allow the individual to claim that credit.
Position: No
Reasons: There is no administrative position
XXXXXXXXXX M. Eisner, CA
2000-005704
January 12, 2001
Dear XXXXXXXXXX:
Re: Equivalent-to-Spouse Tax Credit
This is in reply to your facsimile of November 20, 2000, concerning the above- noted subject, in the following situation.
A single person (the "Individual") has a son in respect of whom she paid support during the year. The father is not entitled to claim any personal tax credit for the son because he is married. As the child is now residing with the Individual (i.e., his mother) and the Individual is not receiving any support from the son's father, you have asked us about the equivalent-to-spouse amount under paragraph 118(1)(b) of the Income Tax Act (the "the Act") in respect of the Individual.
Our position on the equivalent-to-spouse credit is set out in paragraphs 11 to 22 of Interpretation Bulletin IT-513R "Personal Tax Credits" with other relevant comments being set out in paragraph 39 of that bulletin. With respect to your situation, paragraph 39 states that "Because of subsection 118(5), an individual cannot claim a personal tax credit in respect of the individual's spouse or a child for a taxation year after 1996 if the individual is required to pay a support amount ... to his or her spouse or former spouse for that person, and the individual lives separate and apart from the spouse or former spouse throughout the year because of the breakdown of their marriage." While it is our understanding that as a result of these comments, the Individual is not permitted to claim the equivalent-to-spouse credit in respect of the son, we have no administrative practice which would permit the Individual to do so.
We trust that our comments are of assistance to you.
Yours truly,
John Oulton, CA
for Director
Business and Publications Division
Income Tax Rulings
Policy and Legislation Branch
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