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The short answer
You file as married or common-law even if your spouse still lives in Nigeria; the CRA treats you as separated only when you live apart because the relationship has broken down. You may claim the spouse amount if you supported them and their net income was below the basic personal amount, and for a non-resident spouse you enter their net world income in Canadian dollars. A spouse in Nigeria can also weigh on your own residency, so keep your Canadian ties clear.
Your marital status
Distance does not change your status. A spouse waiting for sponsorship, finishing a job in Abuja or caring for parents in Owerri is still your spouse for tax. The CRA’s spouse amount page deals with separation only where it follows a breakdown of the relationship. Living apart for work, study or immigration processing is not that. So you tick "married" or "living common-law" and give your spouse’s details. If you are common-law, the CRA’s definition needs a conjugal relationship and at least one of: 12 continuous months living together, being parents of a child together, or your partner having custody of your child who depends on you.
Reporting your spouse’s income
Your return asks for your spouse’s net income because several credits and benefits depend on family income. For a spouse who is not resident in Canada, the line 30300 page says to enter their net world income in Canadian dollars, and that the CRA may ask for supporting documents. Convert their Nigerian salary, business profit or rent to Canadian dollars at the Bank of Canada rate, or another rate the CRA accepts, and keep their payslips or statements on file. Your spouse does not file a Canadian return just because you do.
The spouse amount (line 30300)
You may claim the spouse or common-law partner amount if you supported your spouse at some time in the year and their net income was below your basic personal amount. The CRA defines support as contributing to their living expenses or other financial needs, so regular money sent for rent, food or school fees counts; keep remittance receipts. For 2025 the federal basic personal amount was up to C$16,129 for net income of C$177,882 or less. The claim is worked out on Schedule 5, and it shrinks as your spouse’s income rises. Provinces have their own versions on Form 428.
| Spouse’s 2025 situation (examples) | Likely result |
|---|---|
| No income, supported by you | Full spouse amount |
| Part-time income equal to C$6,000 | Reduced spouse amount |
| Salary equal to C$20,000 | No spouse amount (above the basic personal amount) |
| Not supported by you at all | No spouse amount |
Only one spouse or partner can make this claim in a year, and if your spouse depended on you because of a mental or physical infirmity, the income threshold is higher by C$2,687.
Converting your spouse’s income
Your spouse’s Nigerian income will usually be in naira, earned across the year. The CRA’s reporting-currency folio says amounts are converted at the Bank of Canada rate for the day they arise, or the closest preceding day, and that the CRA may accept an average rate over a period for practical reasons. For a monthly salary, converting each month’s pay at that month’s rate, or using the Bank of Canada annual average where acceptable, is a sensible approach. Note the method you used and use it consistently each year.
Net income means after the deductions Canadian rules allow, not after Nigerian tax. If your spouse runs a shop, it is the profit, not the takings. If your spouse earns nothing, enter nil; leaving the field blank can hold up benefit payments.
Benefits
For the Canada child benefit and the GST/HST credit, family net income is used, so your spouse’s world income matters. The CRA’s CCB application page says that where a spouse is non-resident, Form CTB9 is used to report their income each year. Missing it can stop or reduce payments. See CCB when a child lives in Nigeria.
The residency side
There is a second reason to think about this carefully. CRA guide T4131 lists a spouse or common-law partner among the significant residential ties to a country. For most readers the spouse is in Nigeria temporarily and every other tie is in Canada, so nothing changes. But if you spend long periods in Nigeria, keep a home there and your spouse lives in it, both countries may see you as resident. Nigeria’s 2025 rules count immediate family ties and a permanent home as residence tests, according to PwC. Read the treaty tie-breaker if that sounds like you.
A worked example
Example only. Musa lives in Winnipeg and sends his wife in Kaduna money every month for household costs. She earned the equivalent of C$3,500 in 2025 from a small shop.
- Marital status: married.
- Spouse’s net income: C$3,500, entered in Canadian dollars as her net world income.
- Spouse amount: available, reduced by her income, calculated on Schedule 5.
- Records: remittance receipts showing support, her shop records or statement.
Where Pryme fits
Showing support is easier with a clear record. With a Pryme account opened from Canada you can send naira to your spouse, with the rate and the fee shown before you approve. If your spouse banks in Nigeria, naira Savings Boxes can hold household money there. See also supporting a spouse during sponsorship.
Questions people ask
Can I claim my wife in Nigeria on my Canadian taxes?
You may claim the spouse amount if you supported her and her net income was below the basic personal amount. Enter her net world income in Canadian dollars.
Am I separated for tax if my spouse lives in Nigeria?
No, if you live apart for work, study or immigration reasons. The CRA deals with separation where the relationship has broken down.
Does my spouse in Nigeria need to file a Canadian return?
Not because you file. A non-resident spouse files only if they have certain Canadian income. Their world income goes on your return and benefit forms.
What form reports a non-resident spouse’s income for the CCB?
Form CTB9, according to the CRA’s CCB application page, filed each year.
Sources
- CRA: Line 30300, Spouse or common-law partner amount (modified 20 Jan 2026) · accessed Oct 2026
- CRA: Line 30000, Basic personal amount · accessed Oct 2026
- CRA: Canada child benefit, how to apply (modified 22 Oct 2026) · accessed Oct 2026
- CRA guide T4131, Canadian Residents Abroad (Rev. 12, copy hosted by CCH) · accessed Oct 2026
- PwC Worldwide Tax Summaries: Nigeria, individual residence (reviewed 29 May 2026) · accessed Oct 2026
- CRA Income Tax Folio S5-F4-C1, Income tax reporting currency · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.