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February 28, 2022
Question

Can the Additional Residency Amount be split between two people?

  • February 28, 2022
  • 2 replies
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Can the Additional Residency Amount be claimed by more than one person?

    2 replies

    March 2, 2022

    The amount cannot be split as indicated in the example found in the link below.

    The Canada Revenue Agency (CRA) link: Line 25500 - How to calculate the residency deduction explains:

    Additional residency amount - you can claim it if you are the only person claiming the basic residency amount for living in that same dwelling for that period.

     

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    March 2, 2022

    If more than one taxpayer lived in the same dwelling at the same time during the year, either each taxpayer can claim the basic residency amount deduction, or one taxpayer can claim both the basic residency amount deduction and the additional residency deduction.

     

    Related Information:

    The residency deduction as per the Canada Revenue Agency (CRA)

     

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