ARCHIVED - 1995 General Income Tax Guide

Source URL

http://www.cra-arc.gc.ca/formspubs/prioryear/t1/1995/5006-g/line305-e.html

Disclaimer

We do not guarantee the accuracy of this copy of the CRA website.

Scraped Page Content

ARCHIVED - Line 305 - Equivalent-to-spouse amount


Archived content

Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please contact us to request a format other than those available.


Archived

This page has been archived on the Web.

You may be able to claim all or part of the $5,380 equivalent-to-spouse amount if, at any time in the year, you were single, divorced, separated, or widowed and, at that time, you supported a dependant who was:

  • under 18 (unless the dependant is your parent or grandparent, or was mentally or physically infirm);
  • related to you by blood, marriage, or adoption;
  • living with you in a home that you maintained; and
  • residing in Canada (if the dependant is your child, the child does not have to reside in Canada).

We consider a dependant who was away from home while attending school to have lived with you if the dependant lived with you when not in school.

You cannot claim an equivalent-to-spouse amount:

  • if you are claiming a spousal amount (see line 303);
  • if you have a spouse, as defined on page 8, throughout 1995 (if you were separated but you reconciled during 1995, for the purposes of this claim, we consider you to have a spouse throughout 1995);
  • for your common-law spouse (however, you may be able to claim the spousal amount on line 303);
  • if someone else in your household is making this claim (each household is allowed only one claim for the equivalent-to-spouse amount); or
  • for your child if you are entitled to deduct payments you made for that child's support. However, if this is the first year you are entitled to deduct such payments, there are special rules that apply. For details, get the pamphlet called Alimony or Maintenance.

How to claim

  • Calculate your dependant's net income. Net income is the amount from line 236 of your dependant's return, or the amount it would be if your dependant completed a return.
  • Complete Schedule 5 to calculate your claim, and attach it to your return.

Note

You cannot split this amount with another person. Also, once you claim this amount for a dependant:

  • no one else can claim this amount for that dependant; and
  • neither you nor anyone else can claim an amount at line 306, "Amounts for infirm dependants age 18 or older," for that dependant.

Date modified:
2002-02-04