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.

Forms and publications

• General Income Tax and Benefit Package - Guide, Returns, Schedules
• Form T2201, Disability Tax Credit Certificate

Related topics

• Line 301 - Age amount
• Line 367 - Amount for children born in 1994 or later
• Line 314 - Pension income amount
• Line 316 - Disability amount (for self)
• Line 323 - Your tuition, education, and textbook amounts