Spousal Amount Tax Credit
The spouse amount for 2026 and the credits a low-income spouse can transfer to you.
The short version
- If you supported a spouse or common-law partner with low income, you can claim the spouse amount on line 30300.
- For 2026, the amount is your basic personal amount ($16,452 for most people) minus your spouse's net income. If your spouse earned nothing, it's worth about $2,303 federally.
- Your spouse's net income at or above the basic personal amount means no claim.
- If your spouse has a physical or mental impairment, add $2,740 through the Canada caregiver amount.
- Your spouse's unused credits (age, pension, disability, tuition) can often be transferred to you too, on Schedule 2.
Spousal Amount Tax Credit Canada
When one partner stays home with the kids, goes back to school or takes a year off, the other partner's return picks up the slack. The spouse amount is how the tax system recognizes it: in effect, the earning spouse gets to use the unused part of the other's basic personal amount.
How It's Calculated
| Spouse's 2026 net income | Spouse amount | Federal credit (14%) |
|---|---|---|
| $0 | $16,452 | $2,303 |
| $6,000 | $10,452 | $1,463 |
| $12,000 | $4,452 | $623 |
| $16,452 or more | $0 | $0 |
If your own net income is high (over $181,440), your basic personal amount, and therefore the spouse amount, shrinks toward $14,829. Provinces have their own spouse amounts, often smaller.
Who Qualifies
- You were married or living common-law at any time in the year, and you supported your spouse.
- Your spouse's net income (line 23600) was less than your basic personal amount.
- If you separated during the year and weren't back together at year end, use your spouse's income only for the time you lived together, and you can't claim it if you're deducting spousal support for them instead.
Common-law means living together in a conjugal relationship for at least 12 continuous months, or sharing a child, or having custody of the partner's child who depends on them.
What is your spouse amount worth?
Tell the assistant both incomes and your province. It works out the spouse amount, any caregiver top-up, and which of your spouse's credits can be moved to your return.
Don't Stop at the Spouse Amount
When one spouse has little or no income, their other credits are often wasted unless transferred. On Schedule 2, you can move unused amounts for:
- the age amount (65 and over) and the pension income amount;
- the disability amount;
- up to $5,000 of current-year tuition.
Medical expenses and donations work differently: either spouse can claim the whole family's, so put them where they're worth most. See medical expenses and donations.
The Low-Income Spouse Still Files
A spouse with no income should still file. The Canada Child Benefit and the Canada Groceries and Essentials Benefit are calculated on both incomes, and pay nothing if one return is missing. See do I have to file taxes in Canada.
Single Parent?
No spouse, but supporting a child or relative at home? The equivalent claim is the eligible dependant amount.
Everything else that changes when you marry or move in together is on marriage and taxes and common-law tax rules.
Spouse Amount Questions
How much is the spousal amount for 2026?
Your basic personal amount ($16,452 for most people) minus your spouse's net income. With a spouse who had no income, it is worth about $2,303 federally.
Can I claim the spousal amount if my spouse earned some income?
Yes, as long as your spouse's net income was below your basic personal amount. The claim is reduced dollar for dollar by their net income.
What if my spouse has a disability?
You may add $2,740 through the Canada caregiver amount, and transfer your spouse's unused disability amount to your return.
Does my spouse need to file a tax return if I claim the spousal amount?
It is strongly recommended. Benefits like the Canada Child Benefit need both spouses' returns.
Sources: CRA, 2026 indexation table; line 30300 Spouse or common-law partner amount; Schedule 2. Credit values calculated by us at 14%. Checked October 2026.
Last reviewed October 5, 2026 against CRA and Government of Canada sources. How we check our facts.