There are two ways this is handled on a Canadian tax return. Which one you use depends on whether you are separated or still together.

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Option A: You are Separated or Divorced

If the relationship has broken down, you may claim a deduction on Line 22000. This reduces your taxable income.

Required Documentation:

1. Legal Document: A copy of the Court Order or a Written Separation Agreement. It must state the specific amount and that it is for “spousal support.”
2. CRA Registration: You must register the agreement with the CRA using Form T1158 (Registration of Family Support Payments).
3. Proof of Payment: Bank statements or wire transfer receipts (e.g., Remitly, Western Union) showing:
   • Your name (Payer)
   • Your partner’s name (Recipient)
   • The date and the exact amount paid.
4. Consistency: Payments must be “periodic” (monthly or regular). Lump-sum payments are usually not deductible.

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Option B: You are Still Together (Living Apart)

If you are still a couple but living apart (e.g., during the immigration process), you cannot “deduct” the money. Instead, you claim the Spousal Tax Credit on Line 30300. This reduces the amount of tax you owe.

Required Documentation:

1. Proof of Support: You must show the CRA that your partner depends on you for basic necessities (food, shelter, clothing).
   • Receipts: Keep all bank/wire transfer records.
   • Consistency: The CRA looks for regular support throughout the year, not just one-off gifts.
2. Statement of World Income: You must report your partner’s Net World Income (income from all sources in their country, converted to CAD).
   • If their income is above the Canadian Basic Personal Amount (approx. $15,705 for 2024), you cannot claim this credit.
3. Proof of Spouse’s Income: If the CRA asks, you may need a letter from your partner’s employer or their local tax returns to prove how much they earned.

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Checklist for Your Partner

Since you are sending this to your partner, here is a checklist of what they should keep or provide to you:

• Wire Transfer Receipts: Every receipt for money you sent them this year.
• Proof of Address: A utility bill or document showing their residence overseas.
• Income Records: A summary of any money they earned locally (salary, rental income, etc.) from January 1 to December 31.
• Separation Agreement (if applicable): A signed copy of the legal document if you are legally separated.
  

Summary Table for CRA Review

Requirement	Deduction (Line 22000)	Tax Credit (Line 30300)
Relationship Status	Legally Separated/Divorced	Married/Common-law
Document Needed	Court Order/Written Agreement	Proof of transfer & Spouse’s income
CRA Form	Form T1158	Schedule 5 (with your tax return)
Partner’s Income	Partner pays tax on it	Must be below ~$15,705 CAD

Note on Audits: Claims for non-resident spouses are frequently “pre-assessed” or audited by the CRA. Having these documents ready before you file will prevent your refund from being delayed.