Which Spouse Should Claim Expenses?
This is a simplified table of various expenses and who should receive the funds or claim them on the income tax form. This will apply to most cases; however there may be exceptions to the rule, such as separation or custody issues. For some credits, it may not matter which spouse claims it. In those cases, I have simplified it to the higher income spouse in case the lower income spouse doesn’t have enough tax room to utilize it.
Which Spouse should claim or receive funds? |
Notes | |
BC Autism Funds |
Doesn’t matter | Only one person can be designated to receive funding and they are responsible for signing every expense or claim form. |
Disability Tax Credit (also known as the disability amount) |
The higher income spouse | This tax credit is claimed once per year on the income tax form. The form T2201 must be filed to claim this. |
Medical Expenses |
The lower income spouse | The exception is if the lower income spouse’s income is so low that he/she can’t use the non-refundable tax credit. In this case the higher income spouse should claim it. |
Attendant Care |
The lower income spouse | This is a medical expense so the comments above apply. $10,000 for each spouse (separate receipts) may be claimed and then combined together. |
Fitness Credit |
The higher income spouse | |
Canada Disability Tax Benefit CCTB/UCCB |
The lower income spouse | The Child Disability Benefit is non-taxable |
Respite |
Doesn’t matter | This is a non-taxable item |
Children’s Arts Credit |
The higher income spouse | |
Child Care |
The lower income spouse | This is only if it is an eligible expense. See Child Care Expenses for more details. |
