Line 326 – Amounts transferred from your spouse or common-law partner
If your spouse or common-law partner does not need to claim some or all of certain non-refundable tax credits to reduce his or her federal tax to zero, you may be able to transfer those unused amounts to your return.
- Can you claim the transfer of certain amounts from your spouse or common-law partner?
Find out if you can transfer the unused parts of certain non-refundable tax credits that your spouse or common-law partner does not need.
- Completing your tax return
How to calculate and claim, on your return, amounts you are eligible to transfer from your spouse or common-law partner.
Forms and publications
- General Income Tax and Benefit Package – Guide, Returns, Schedules
- Form T2201, Disability Tax Credit Certificate
- Line 301 – Age amount
- Line 314 – Pension income amount
- Line 316 – Disability amount (for self)
- Line 323 – Your tuition, education, and textbook amounts
- Line 367 – Family caregiver amount for children under 18 years of age
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