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Originally posted by uday62

my friend's wife and two kids are not in canada their PR application is still in process. she dont have a job back in in India. Can he claim "SPOUSE OR COMON LAW PARTNER AMOUNT" in the Personal Tax Credit return?

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For one to Immigrate into Canada without including his spouse and a child seems not normal. Hence it appears that he has migrated alone. Till the process is completed and she re-joins him, it looks to be a filing of a single individual. You can post the same to the attention of Canada Revenue Agency and seek their official response from them. They might give him the benefit of doubt, since he is currently married and is with a child. (That is a ready made family?)

Good Luck.

Freddie.

Quote:

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Originally posted by uday62

my friend's wife and two kids are not in canada their PR application is still in process. she dont have a job back in in India. Can he claim "SPOUSE OR COMON LAW PARTNER AMOUNT" in the Personal Tax Credit return?

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I believe that your friend may be able to claim spousal credit as well as credit for his children if he has been supporting them by sending money from here and can prove the same as CRA would like to see receipts etc.

Please follow Information Bulleting IT 513 R which will shed some light on this situation. I am posting some portion from there and here is the http://www.cra-arc.gc.ca/E/pub/tp/it513r/it513r-e.html#P93_6186



Non-Resident Spouse, Child or Grandchild of an Individual Resident in Canada


¶ 35. In order for an individual to claim the spousal tax credit for a non-resident spouse, or the dependant tax credit for a non-resident child or grandchild of the individual or the individual's spouse, it is necessary that such non-resident person be supported by or be dependent for support on the individual. The question of support or dependency is determined on the facts of each case. If the non-resident spouse, child or grandchild have 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 or be dependent for support on the individual. Also, gifts which merely enhance or supplement the already adequate lifestyle of the non-resident person do not constitute support.

The criteria for determining whether an individual may claim a personal tax credit for a spouse (see ¶s 4 to 10 above) or child or grandchild (see ¶s 23 to 30 above) who is a resident also apply for one who is a non-resident. In determining if the non-resident spouse is supported by the individual, or the non-resident child or grandchild is dependent for support on the individual, the Department will consider such factors as:

the income of the spouse, child or grandchild from all sources;
any support provided to the spouse, child or grandchild by government agencies of the country in which such person resides, such as pensions, medicare, housing, etc.;
the cost of living in the particular country and the ability of the spouse, child or grandchild to provide self-support; and
any support provided to the spouse, child or grandchild by other persons.
¶ 36. To support a personal tax credit claim for a non-resident spouse, child or grandchild, an individual has to provide (with the income tax return on which the tax credit is claimed) proof of the amounts contributed by the individual as support of the spouse, child or grandchild. Such proof will usually consist of receipts for post office or bank money orders, cancelled cheques that were payable to and negotiated by the spouse, child or grandchild, or receipts from private agencies established for the purpose of transferring money or goods to residents of other countries.

¶ 37. Receipts for cash or goods transferred directly from an individual to a non-resident spouse, child or grandchild are not considered acceptable proof of support.

¶ 38. Documents submitted as proof of support should show:

the name and address of the non-resident spouse, child or grandchild;
the name of the transferor;
the date of the transfer;
the amount of money transferred or, where goods* were provided, their nature and fair market value; and
if the transfer was made to a guardian, the name and address of the guardian.
*Goods provided have to be of such a nature as to be compatible with the concept of "support," i.e., luxury items do not qualify.

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Originally posted by uday62

Tks ftfl and Pramod for the great advice. he is going to file a new Personal Tax credit Return form (TD1). So that less tax will be deducted from his pay checks (17% i assume) He have been working in our firm since April 2008. how he can get back the the excess tax that is deducted in the past 7 months? He used to pay 20% to 23%

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It does not matter whether he files a new TD1 form or not for getting a break now in the tax deduction at source, he still have to find out from CRA if they would accept his non resident spouse and kids dependent on him for support or not. This can be done at the return filing time by sending proof of any payments he sent to support his family and then the CRA would decide to give him that credit and would refund the extra tax deducted at source.