WHO CLAIMS?
| ITEM | EXPLANATION |
| T1C PROPERTY/RENT AND SALES TAX CREDITS | IN THE GENERAL CASES OF SPOUSES BOTH UNDER AGE 65, EITHER SPOUSE MAY CLAIM THE CREDITS BUT ONLY ONE MUST CLAIM THE PROPERTY TAX CREDIT AND THE SALES TAX CREDITS FOR BOTH AS WELL AS THE SALES TAX CREDITS FOR ANY DEPENDENT CHILDREN. WHERE ONE SPOUSE IS OVER 65, THAT SPOUSE MUST MAKE THE CLAIM.(M03Y00) |
| MEDICAL | ONE SPOUSE OR THE OTHER MUST MAKE THE CLAIM FOR THE WHOLE FAMILY BUT SINCE 3% OF THE CLAIMANT'S N/I IS SUBTRACTED FROM THE TOTAL MEDICAL TO ARRIVE AT THE AMOUNT CLAIMABLE , THE SPOUSE WITH THE LOWER NET INCOME WILL END UP WITH THE GREATER AMOUNT CLAIMABLE. THIS IS THE RULE ONLY WHEN THE SPOUSE WITH THE LOWER NET INCOME STILL HAS SUFFICIENT TAXES PAYABLE TO BE REDUCED SINCE THE MEDICAL CREDIT IS A NON-REFUNDABLE TAX CREDIT.(M03Y00) |
| CHILD CARE EXPENSES | |
| T5 INTEREST ON A JOINT ACCOUNT | THE TOTAL MUST BE DIVIDED BETWEEN SPOUSES BASED ON WHO MADE THE ORIGINAL CONTRIBUTIONS TO THE JOINT ACCOUNT |