According to the CRA, in order for an individual to claim the spousal tax credit for a non-resident spouse, it is necessary that such non-resident person be supported by the individual. The question of support is determined on the facts of each case. In determining if the non-resident spouse is supported by the individual, the CRA will consider the following factors:
- the income of the spouse;
- any support provided to the spouse by government agencies (i.e.: pensions, medicare, housing, etc.) of the country in which he/she resides;
- the cost of living in the particular country and their ability to provide self-support; and
- any support provided by other persons
