The client is a resident recently married a nonresident
Non-resident spouse is still outside Canada
The client has made some $6000 to support the spouse outside Canada
The client has proof of such payments made through his bank account
question:
Can my client claim a spousal amount of $12K non-refundable tax credit, if yes if asked by CRA what kind of documents CRA can ask for proof of payments
I have came across similar cases and this is what I found related to this matter and that is what I have been using to discuss the situation with clients.
1.92 The requirements for determining whether an individual may claim a spouse or common-law partner tax credit or infirm dependant tax credit for such persons who are non-resident are the same as for a person who is a resident. For example, a non-resident spouse or common-law partner must be supported by the individual. The question of support is determined on the facts of each case. If the non-resident spouse or common-law partner has enough income or assistance for a reasonable standard of living in the country in which they live, they are not considered to be supported by the individual. Also, gifts which merely enhance or supplement the already adequate lifestyle of the non-resident person do not constitute support.
I have came across similar cases and this is what I found related to this matter and that is what I have been using to discuss the situation with clients.
1.92 The requirements for determining whether an individual may claim a spouse or common-law partner tax credit or infirm dependant tax credit for such persons who are non-resident are the same as for a person who is a resident. For example, a non-resident spouse or common-law partner must be supported by the individual. The question of support is determined on the facts of each case. If the non-resident spouse or common-law partner has enough income or assistance for a reasonable standard of living in the country in which they live, they are not considered to be supported by the individual. Also, gifts which merely enhance or supplement the already adequate lifestyle of the non-resident person do not constitute support.
I agree with ROD8080, although it may be possible to claim a non-resident spouse, each case is different and will depend on the support given. CRA may ask for proof of support documentation such a money orders: CRA could give details of acceptable documentation if you call CRA at 1-800-959-8281.
Hope this helps
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