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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 hope this helps.

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