Tax Tips

Equivalent to spouse tax credit

 

If you are unmarried, or married but separated from your spouse, you can claim the ā€œequivalent to spouseā€ tax credit in respect of certain dependents as described below. The credit is referred to as ā€œequivalent to spouseā€ because the spouse amount is the same as the spousal credit that can be claimed by a married person. The credit is also called the  ā€œwholly dependent personā€ credit.

 

The credit is allowed if you support a person who lives with you in the year and who is wholly dependent upon you for support, a related to you and your parents or grandparents.

 

Like the spousal credit, the equivalent to spouse credit can be claimed in respect of one dependent only

 

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