Frequently Asked Questions

1. I got married during the tax year, my spouse has a child from a previous marriage. My spouse has been claiming her child as equivalent to spouse. Will my spouse continue to claim this child as equivalent to spouse now that we are married?
2. Should I file my tax return jointly with my spouse or should we file individually?

The year in which you were married is the last tax year in which your spouse may claim the child as an equivalent-to-spouse. As long as the child lived with your spouse during the year, and is wholly dependent on your spouse for support, your spouse may make the claim for the child.

Claims for spouse equivalent status may be made if the required conditions are satisfied at any time during the year and not necessarily throughout the year.

Two claims for equivalent-to-spouse may not be made for the same person, and only one claim for equivalent-to-spouse may be made per household.

In Canada, there is no joint filing of tax returns. However, spouses should file their returns "side by side". That is, they should both file their tax returns at the same time to determine who should be claiming medical expenses, charitable donations and other expenses that may be to their advantage.

For example, if each of you contributed $200.00 to your favourite charity, you would be able to make a claim of $52.87 each. If you combine your contributions, then one of you may make a claim of $133.74, a savings of $28.00.

The same idea applies to medical expenses. Perhaps individually one of you may claim some expenses and the other spouse cannot even make a claim because their income is too high. By combining medical expenses it will be more beneficial to both of you in the end.

Spouses should always prepare their returns at the same time, this allows for the above noted items as well as transfer of dependant amounts, child tax benefit & GST calculations and a few other credits and exemptions. Spouses who plan together, save together.