If you were married or in a common law relationship during the 2011 tax year, you can claim the Spouse or Common Law Partner Amount if your spouses’ income was less than $10,527. Any net income your spouse reported on Line 236 of their tax return will reduce the credit amount dollar-for-dollar and fully eliminates [...]Related Articles Line 301: Age Amount Tax Credit Spouse or Common Law Partner Tax Credit Amount vs. The Actual Tax Credit Disappearing Tax Software Refund?

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