Equivalent to spouse tax credit
If you are unmarried, or married but separated from your spouse, you can claim the āequivalent to spouseā tax credit in respect of certain dependents as described below. The credit is referred to as āequivalent 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 āwholly 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