Can you claim the transfer of certain amounts from your spouse or common-law partner?

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Can you claim the transfer of certain amounts from your spouse or common-law partner?

Answer the following questions to find out if certain amounts from your spouse or common-law partner can be transferred to you.

You may be able to claim all or part of the following amounts your spouse or common-law partner qualifies for, if he or she did not need the whole amount to reduce his or her federal tax to zero:

  • the age amount (line 301) if your spouse or common-law partner was 65 years of age or older;
  • the family caregiver amount for children under 18 years of age (line 367);
  • the pension income amount (line 314);
  • the disability amount for self (line 316); and
  • the tuition, education, and textbook amounts (line 323) for 2016 that your spouse or common-law partner designates to you. The maximum amount that your spouse or common-law partner can transfer is $5,000 minus the amounts that he or she uses even if there is still an unused part.

Notes

Your spouse or common-law partner cannot transfer to you any tuition, education or textbook amounts carried forward from a previous year.

If you were separated because of a breakdown in your relationship for a period of 90 days or more including December 31, 2016, your spouse or common-law partner cannot transfer any unused amounts to you.

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Date modified:
2017-01-03