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The spouse or common-law partner amount lets you claim a federal non-refundable credit for supporting a partner who has little or no income. The amount is your basic personal amount ($16,452 at most for 2026), plus $2,687 if your partner depends on you because of an infirmity (the 2025 figure), minus your partner’s net income. At 14%, a partner with no income is worth up to $2,303.28 in federal tax.
How does the spouse or common-law partner amount work?
The CRA shows this as line 30300 and walks you through it on Schedule 5. The steps are short:
- Start with your own basic personal amount from line 30000.
- Add $2,687 if your spouse or common-law partner depended on you because of a mental or physical infirmity. Otherwise add nothing.
- Subtract your partner’s net income from line 23600 of their return.
- If the answer is negative, use zero. Otherwise it goes on line 30300.
The credit is that amount multiplied by the lowest federal rate, which is 14% for 2026. Your province or territory gives its own matching credit on Form 428. Quebec residents are told to refer to Revenu Quebec for the provincial side. The CRA page and the Schedule 5 form text show the 2025 tax year, so the $2,687 is a 2025 figure and the 2026 version has not been published yet (checked 31 October 2026).
How much does a partner’s income cut the claim?
Dollar for dollar. The table uses 2026 federal rules and assumes the person claiming has the full basic personal amount of $16,452. This is our calculation from the CRA formula, not an official table.
| Partner’s net income | Amount on line 30300 | Federal credit at 14% |
|---|---|---|
| $0 | $16,452 | $2,303.28 |
| $5,000 | $11,452 | $1,603.28 |
| $10,000 | $6,452 | $903.28 |
| $16,452 or more | Nothing | Nothing |
That last row follows from the CRA income test: your partner’s net income has to be below your basic personal amount. If your partner depended on you because of an infirmity, the limit rises by $2,687 (2025 figure).
Worked example for 2026
Jordan has a net income of $62,000 and supports Sam, whose net income is $5,000. We use the site engine with 2026 federal rules, no other deductions and no other credits beyond the basic personal amount. Jordan’s federal tax is 14% on the first $58,523 and 20.5% on the rest, less the basic personal amount credit, which comes to $6,602.73. The spouse amount is $16,452 minus $5,000, or $11,452. At 14% that credit is $1,603.28, so Jordan’s federal tax drops to $4,999.45. These are our calculations, not official figures. The provincial credit would come on top of this, and the credit cannot take federal tax below zero.
You can try your own numbers with the tax credits calculator or the income tax calculator.
Who counts as a common-law partner?
The CRA describes a common-law partner as someone you live with in a conjugal relationship who is not your spouse, and who meets at least one of three conditions:
- You have lived together for at least 12 continuous months. Any separation of less than 90 days caused by a relationship breakdown does not break that stretch.
- They are the parent of your child by birth or adoption.
- They have custody and control of your child, and the child is wholly dependent on them.
You can claim if you supported your partner at any point in the year. Support means helping with living costs such as housing, food and transportation. Only one spouse or common-law partner can claim the amount in a year.
What if we separated during the year?
It depends on whether you got back together. If you separated and were not back together on 31 December, the CRA says to reduce your claim by the part of your partner’s net income from before the separation. If you separated and reconciled, use your partner’s net income for the full year. The same full-year rule applies if you got married or became common-law partners during the year.
If you split up because of a relationship breakdown and paid support, you can claim either the support payments deduction on line 22000 or line 30300, whichever works out better for you. Our article on spousal support payments covers that side.
How is it different from the eligible dependant amount?
Line 30400 uses the same arithmetic but covers someone other than a partner. You cannot claim both for the same person, and you cannot take line 30400 if someone else claims the spouse amount for that dependant.
| Spouse or common-law partner (30300) | Eligible dependant (30400) | |
|---|---|---|
| Who it covers | Your spouse or common-law partner | A parent or grandparent, or a child, grandchild, brother or sister who is under 18 or infirm |
| Living arrangement | You supported them | They lived with you in a home you maintained |
| Partner condition | Not applicable | You had no partner, or did not live with, support or rely on yours |
| Limit on claims | One partner claims | One claim per household |
The eligible dependant claim also cannot be split between two people, and it is generally not available if you paid child support for the child, with exceptions for some separations. Our dependent tax credit article goes through it.
What should I watch for next year?
The basic personal amount for 2027 has not been published yet (checked 31 October 2026), so any 2027 figure you see is a guess. The infirmity increase and the 2026 line pages will appear with the 2026 forms. If your partner has a disability certificate, the disability tax credit can be transferred to you, and the Canada caregiver credit covers some infirm partners. Official pages: Canada Revenue Agency: Line 30300, spouse or common-law partner amount and Canada Revenue Agency: Line 30400, amount for an eligible dependant.
Where does this information come from?
Rules and figures come from the Canada Revenue Agency pages for line 30300 (spouse or common-law partner amount) and line 30400 (amount for an eligible dependant), the CRA Schedule 5 form text for the 2025 tax year, and the site calculation engine for the 2026 example, checked on 31 October 2026. Checked on 31 October 2026. This is an independent information site: we provide no services, we do not represent the CRA or any organization, we collect information from open sources, and we do not guarantee that anything here is accurate or current. We accept no liability for decisions based on it. Check the official source before you rely on it. See the full disclaimer.
Frequently asked questions
How much is the spouse or common-law partner amount?
It is your basic personal amount ($16,452 at most for 2026), plus $2,687 if your partner depends on you because of an infirmity (2025 figure), minus your partner's net income. The result is zero if negative. The credit is that amount times 14% for 2026.
What income can my spouse have for me to claim the amount?
Your partner's net income has to be below your basic personal amount. If they depend on you because of a mental or physical infirmity, the limit rises by $2,687 (the 2025 figure). The closer their income gets to the limit, the smaller the claim.
Who counts as a common-law partner for tax in Canada?
Someone you live with in a conjugal relationship who has lived with you for 12 continuous months, is the parent of your child, or has custody and control of your child who is wholly dependent on them. A separation under 90 days from a breakdown does not break the 12 months.
Can I claim the amount if we separated this year?
Yes, but if you were not back together on 31 December, you reduce the claim by the part of your partner's net income from before the separation. If you reconciled, you use their net income for the full year. If you paid support, choose the better of line 22000 or line 30300.
What is the difference between line 30300 and line 30400?
Line 30300 is for a spouse or common-law partner. Line 30400 is for an eligible dependant, such as a child or parent who lived with you in a home you maintained. You cannot claim both, and only one eligible dependant claim is allowed per household.
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