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Level 5
March 12, 2024
Question

CWB - Spouse not Canadian Resident

  • March 12, 2024
  • 1 reply
  • 3 views

Spouse is not a resident of Canada and not in Canada.  Can taxpayer still claim CWB as he is married?

CRA is reviewing one such return and we have other similar cases.

This topic has been closed for replies.

1 reply

Level 7
March 15, 2024

ITA 122.7(1) in the definitions defines an "eligible spouse" as an individual who was resident in Canada throughout the taxation year and who was, at the end of the taxation year, the cohabiting spouse of the individual.  So no, it does not appear that a non-resident can be included in this calculation.