Line 326 - Amounts transferred from your spouse or common-law partner

Sometimes there are amounts that a spouse or common-law partner does not need to reduce his or her federal income tax to zero. In these situations, you can transfer the remaining amounts to the deceased's final return.

Also, the deceased may have amounts that are not needed to reduce his or her federal tax to zero. If this is the case, you can transfer the remaining amounts to the return of the spouse or common-law partner. However, before you can do this, you have to reduce the federal tax to zero on the final return you file for the deceased.

For either situation, you can transfer the following amounts if the person transferring the credit meets the requirements for the credit:

• the age amount (Line 301);
• the pension income amount (Line 314);
• the disability amount (Line 316); and
• 2016 tuition, education and textbook amounts (Line 323); and
• the family caregiver amount for infirm children under 18 years of age (line 367)

If you do transfer any of these amounts, complete Schedule 2, Federal Amounts Transferred From Your Spouse or Common-law Partner, and attach it to the final return for the deceased.

For more information, see Line 326.

Forms and publications

• General Income Tax and Benefit Guide
• Guide T4011, Preparing Returns for Deceased Persons
• Schedule 2, Federal Amounts Transferred From Your Spouse or Common-law Partner

Date modified:

2017-01-04