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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