Oliver Xing
Chartered Accountant
800-255 Duncan Mill Rd.
Toronto, ON Canada M3B 3H9
Tel:416-510-2991  Fax:416-510-0851

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Tax Tips  - March 12, 2001

Claim Equivalent-to-spouse Amount
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The equivalent-to-spouse amount is a non-refundable tax credit that reduces the amount of federal income tax you pay.

You may be able to claim an equivalent-to-spouse amount of $6,140 if , at any time during the year, you were single, divorced, separated, or widowed and,  at that time you supported a dependant who met all of the following conditions. 

The dependant: 

lived in Canada;
was under 18, your parent or grandparent, or 18 or older but mentaly or physically infirm, and was related to you by blood, marriage, or adoption; and
lived with you in a home that you maintained.

If the dependant was your child, this child does not have to have lived in Canada but has to live with you.