Claim full spousal amount if spouse only resident part of the year?

[utelurtz]

Taxpayer is resident for the whole year 2013.
Can the full spousal amount be claimed for 2013 if she entered Canada on June 19, 2013?
Spouse income since she entered Canada is zero.
Spouse had income from January to June in home country.

 

[Amadan123]

Hello,

That's a tough question, but the following guide may be of benefit to you:

http://www.cra-arc.gc.ca/E/pub/tg/t4055/t4055-e.html#P195_15107

Also, try calling the CRA at 1-800-959-8281, some reps are really knowledgeable and they'll point you in the right direction.

Madan Chartered Accountant team
www.madanca.com

 

[utelurtz]

Hello,

That's a tough question, but the following guide may be of benefit to you:

I knew about this guide, and it is mostly for the taxpayer himself.
But the thing is, the taxpayer was resident the whole year.
Only the spouse arrived later in the tax year and she will not file a tax return as she hasn't worked in Canada yet.
The income from the home country for the part of the year she was not a resident will be taxed in the home country.

 

[Rosie1957]

IT513, paragraphs 35-38 may provide some guidance?

Certainly if the spouse's *world* income for the year is too high to allow a spousal amount claim, then there is no claim.

What's a bit trickier is if the spouse's world income is low by Canadian standards but higher by the standards of the country where the spouse was living.

 

[CharlieD10]

IT513, paragraphs 35-38 may provide some guidance?

Certainly if the spouse's *world* income for the year is too high to allow a spousal amount claim, then there is no claim.

What's a bit trickier is if the spouse's world income is low by Canadian standards but higher by the standards of the country where the spouse was living.

My husband and I were in this situation, and the advice from H&R Block was not to claim the spousal amount.