Spousal Tax Credit in Canada 2026: Updated Numbers, New Rules, and How to Maximize Your Refund
Filing your 2025 taxes this spring? If your spouse or common-law partner earned little or no income last year, you could be leaving thousands of dollars on the table. The Spousal or Common-Law Partner Amount is one of the most valuable — and most misunderstood — tax credits available to Canadian couples.
This updated 2026 guide covers the latest numbers, the new blended tax rate, and strategies to maximize your refund.
What Is the Spousal Amount?
The Spousal Amount (claimed on Line 30300 of your T1 return) is a non-refundable tax credit. It lets the higher-earning spouse claim the unused Basic Personal Amount (BPA) of their lower-earning or non-earning partner.
In plain English: if your spouse didn’t earn enough to use their full tax-free threshold, you get to use what’s left.
2025 Tax Year Numbers (Filing Spring 2026)
Federal Basic Personal Amount (Line 30000)
Your Net Income
Basic Personal Amount
$177,882 or less
$16,129 (maximum)
Between $177,882 and $253,414
Gradually reduces
$253,414 or more
$14,538 (minimum)
All amounts increased by 2.7% from 2024 due to CPI indexation.
Spousal or Common-Law Partner Amount (Line 30300)
Maximum claimable: $16,129 (when your spouse’s net income is $0)
Formula: Your BPA minus your spouse’s net income (Line 23600)
Reaches zero: When your spouse’s net income hits $16,129
Example: Your BPA is $16,129 and your spouse earned $6,000 net income in 2025.
Your spousal amount = $16,129 − $6,000 = $10,129
At the blended 14.5% federal credit rate, that’s a tax reduction of approximately $1,469.
What Changed in 2025?
BPA increased from $15,705 (2024) to $16,129 (2025) — a $424 increase
New blended federal rate: The lowest tax bracket dropped from 15% to 14% effective July 1, 2025. For the full 2025 tax year, a blended rate of 14.5% applies
New Top-up Tax Credit (Line 34990): A new credit ensures your non-refundable credits (including spousal) remain effectively worth 15% if your income exceeds the first bracket ($57,375)
Phase-down thresholds increased: The BPA now starts reducing at $177,882 (up from $173,205 in 2024)
Provincial Spousal Amounts (2025 Tax Year)
You also get a provincial spousal credit on top of the federal one. Here are the key provinces:
Province
Provincial BPA
Max Spousal Amount
Spouse Income Zero-Out
Ontario
$12,747
$10,823
$11,905
British Columbia
$12,932
$11,069
$12,181
Alberta
$22,323
$22,323
$22,323
Quebec
Different system — see Revenu Québec TP-1 guide
Alberta residents benefit the most — the provincial spousal amount matches the full provincial BPA of $22,323, far higher than other provinces.
Who Can Claim the Spousal Amount?
You can claim if:
You were married or in a common-law relationship at any point during 2025
Your spouse’s net income (Line 23600) was less than your BPA
Both of you are Canadian tax residents
Note: If your spouse has a physical or mental infirmity, you may also claim the Canada Caregiver Amount of $2,687 on top of the spousal amount — bringing the maximum base to $18,816.
How to Claim
Complete Schedule 5 (Amounts for Spouse or Common-Law Partner and Dependants)
Enter your spouse’s net income on the schedule
The calculated amount flows to Line 30300 on your T1 return
Your tax software will do this automatically if you enter your spouse’s income
Pro tip: File together with your spouse using the same tax software. This ensures the numbers match and maximizes all couple-based credits automatically.
5 Common Mistakes to Avoid
Using gross income instead of net income. The spousal amount is reduced by your spouse’s net income (Line 23600), not gross. RRSP contributions, union dues, and other deductions lower net income.
Both spouses claiming each other. Only one spouse can claim the other. The higher earner typically benefits more.
Forgetting the Canada Caregiver top-up. If your spouse qualifies due to a medical condition, you could miss an extra $2,687.
Estimating income inaccurately. If the CRA finds your reported spousal income doesn’t match your spouse’s actual return, they’ll reassess you.
Overlooking the new Line 34990 top-up. For 2025, make sure your software correctly applies this new credit, especially if your income exceeds $57,375.
Related Strategies for Couples
The spousal amount is just the starting point. Here are more ways couples can save:
Pension Income Splitting (Form T1032): Transfer up to 50% of eligible pension income to your lower-earning spouse
Spousal RRSP: Contribute to your spouse’s RRSP using your own contribution room. Future withdrawals are taxed at their lower rate
Transfer Unused Credits (Schedule 2): Unused age amount, disability amount, pension income amount, or tuition can be transferred between spouses
Medical Expense Aggregation: Claim all family medical expenses on the return of the spouse with the lower net income. The 3% threshold is easier to clear
Eligible Dependant Amount (Line 30400): If you’re a single parent, you can claim the equivalent of the spousal amount for a dependent child or relative
Quick Reference: 2024 vs 2025 Comparison
Item
2024
2025
Change
Maximum BPA
$15,705
$16,129
+$424
Minimum BPA (high earners)
$12,298
$14,538
+$2,240
Max Spousal Amount
$15,705
$16,129
+$424
Lowest Federal Rate
15%
14.5% (blended)
-0.5%
Phase-down starts at
$173,205
$177,882
+$4,677
Bottom Line
If your spouse earned under $16,129 in 2025, make sure you claim the spousal amount. Combined with the new top-up credit and provincial credits, a couple could save $2,000 or more on their tax bill this spring.
Don’t leave money on the table. File together, use certified tax software, and double-check Schedule 5.
