TurboTax: Line 58120

 

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Q: How does one declare Line 58120 on form ON428? How does one claim non-refundable provincial credits for Line 58120? How does one declare or change Employment Income for Line 58120? A: As shown in the video...

Relevant Material: You can claim this amount if the rules are met for claiming the amount on line 30300 of your return and your spouse's or common-law partner's net income from line 23600 of their return (or the amount that it would be if they filed a return) is less than $11,082... (ARCHIVED – Ontario tax information for 2023 - Personal income tax - Canada.ca)

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Relevant Background: Line 58120 on a Canadian income tax return refers to the Spouse or Common-law Partner Amount, which is a provincial or territorial non-refundable tax credit. 

Its primary significance is to provide tax relief for individuals who support a spouse or common-law partner with low or no income. It corresponds to the federal claim made on Line 30300. 
Key Details and Eligibility
  • Purpose: It reduces the amount of provincial or territorial tax you owe. Because it is a non-refundable credit, it can lower your tax to zero but will not result in a refund of any excess credit.
  • Income Thresholds: To claim this amount, your spouse’s net income (Line 23600) must be below a specific provincial threshold.
  • Provincial Variation: The exact maximum claim amount and income thresholds vary depending on your province or territory of residence. For the 2024 tax year (filed in 2025), these include:
    • Ontario: The spouse's income must be less than $11,581.
    • Alberta: The spouse's income must be less than $21,885.
    • British Columbia: The spouse's income must be less than $11,850.
    • Saskatchewan: The spouse's income must be less than $20,341.
    • Manitoba: The spouse's income must be less than $9,134. 
Important Considerations
  • Support: You must have supported your spouse or partner at some point during the year to qualify.
  • Exclusions: If your spouse is also a dependent child being claimed by someone else, or if someone else is already claiming an amount for them as an eligible dependent, you may be restricted from claiming this credit.
  • Physical or Mental Impairment: If your spouse has a physical or mental impairment, you may be eligible for an additional "caregiver" supplement on this line or related lines. .. (Google) 
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