As a general rule, federal credits are stated as a flat dollar amount or as 15% of a maximum amount, are non-refundable, and cannot be carried forward unless stated otherwise. Province of Ontario credits are generally given at 5.05%.

PERSONAL, SPOUSAL AND DEPENDENT CREDITS2.2

Everyone gets a basic federal credit of ___________. This is actually sort of calculated as a deduction of a "basic personal amount" of ___________ at a fixed 15% rate, so it is equivalent to a credit.

2.2.1 If you are married (legal or common law) and your spouse's income is low (i.e. below the

____________________) you can claim their unused amount. The same applies if you are NOT

actively married (i.e. are____________________________________) and support a dependent.

Under tax rules, you are considered married if:

Legally

In a _____________ relationship living together with ___________.

In a______________ relationship living together without a child for ___________.

Under tax rules, you are considered separated if living apart for __________ due to a relationship breakdown.